Chapter 4.44
EMERGENCY SERVICES COMMUNICATION SYSTEM EXCISE TAX*
* Editor’s Note: Prior ordinance history: This chapter was amended in its entirety by Ord. 286 (2002). The chapter was originally adopted by Ord. 142 (1992), as amended by Ord. 142-A (1994).
Sections:
4.44.030 Court-ordered refunds.
4.44.040 Administration, collection and remittance.
4.44.070 Reimbursement of costs.
4.44.080 Tax additional to others.
4.44.090 Civil liability – Penalty.
4.44.100 Criminal liability – Penalty.
4.44.010 Definitions.
The definitions contained in Chapter 82.14B RCW, as now or hereafter amended, apply to this chapter.
(Ord. 286 (2002) (part), 2002)
4.44.020 Tax levied.
(a) There is levied an excise tax in the amount of $0.70 per month on the use of each switched access line, $0.70 per month on each radio access line, $0.70 per month on each interconnected voice over Internet protocol service line used by subscribers within Kitsap County, and $0.70 per prepaid wireless telecommunications service retail transaction conducted by consumers, occurring within Kitsap County.
(b) The amount of such tax shall be uniform for each such switched access, radio access, interconnected voice over Internet protocol service line, or retail transaction.
(c) The full amount of such tax shall be imposed on any subscriber having the use of the switched access, radio access, or interconnected voice over Internet protocol service line within Kitsap County at the time of billing by a local exchange company, radio communications service company or interconnected voice over Internet protocol service line provider, or upon any consumer conducting a retail transaction for prepaid wireless telecommunications service within Kitsap County at the time of purchase from a seller.
(Ord. 508 (2013) § 1, 2013: Ord. 462 (2010) § 1, 2010: Ord. 286 (2002) (part), 2002)
4.44.030 Court-ordered refunds.
(a) In the event that the tax, or any portion of it, imposed by this chapter on switched access, radio access, interconnected voice over Internet protocol, or prepaid wireless telecommunications service lines is ordered to be refunded by the judgment of a court of record, or as a result of the resolution of any appeal therefrom, the county shall, upon presentation of a certified copy of the final judgment, pay to each radio communications service company, local exchange company, interconnected voice over Internet protocol service line provider, or seller of prepaid wireless telecommunications service the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of the subscriber from whom the tax was collected.
(b) Each company shall promptly remit, to each subscriber or consumer, who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust.
(c) To the extent subscribers or consumers entitled to refund cannot be identified or located by the company with the exercise of due diligence within three months of the date refund is received by the company, the company shall return the undistributed trust funds and accumulations to the county treasurer, together with the last known names and addresses of each person entitled thereto, and the portion to which each is entitled.
(Ord. 508 (2013) § 2, 2013: Ord. 462 (2010) § 2, 2010: Ord. 286 (2002) (part), 2002)
4.44.040 Administration, collection and remittance.
(a) Kitsap County shall contract with the State Department of Revenue for the administration and collection of the telephone excise tax pursuant to Chapter 19, Laws of 2010.
(b) Collection of the tax imposed by this chapter shall be made by the local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider which provided the access line, or seller of the prepaid wireless telecommunications service. The local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller of a prepaid wireless telecommunications service shall state the amount of the tax separately on the billing statement, sales invoice, or instrument of sale, sent to the subscriber or provided to the consumer.
(c) The local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller, shall remit the tax to the State Department of Revenue on or before the last day of the month following the month in which the tax was billed to the subscriber or consumer.
(d) Remittance of the amount due by the local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller shall be accompanied by a statement of the number of switched access lines, radio access lines, interconnected voice over Internet protocol service lines, or prepaid wireless telecommunications service retail transactions for the period of remittance, and the list of subscribers or consumers, who have not paid the tax to the local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller. The local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller, through its duly authorized representative, shall be required to swear and/or affirm that the information contained in its return is true, accurate and complete.
(Ord. 508 (2013) § 3, 2013: Ord. 462 (2010) § 3, 2010: Ord. 286 (2002) (part), 2002)
4.44.050 Record keeping.
Every local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, and seller, responsible for collecting the tax from subscribers or consumers, shall keep records reflecting the names of the subscribers or consumers, number of switched lines, radio access lines, interconnected voice over Internet protocol service lines, or prepaid wireless telecommunications service retail transactions, amounts billed, and such other information as may reasonably be necessary to administer billing, collection and verification of the tax, and shall supply any such information to the State Department of Revenue or county upon request.
(Ord. 508 (2013) § 4, 2013: Ord. 462 (2010) § 4, 2010: Ord. 286 (2002) (part), 2002)
4.44.060 Use of proceeds.
The proceeds of the tax collected under this chapter shall be used by the county only for the 911 emergency services communication system.
(Ord. 286 (2002) (part), 2002)
4.44.070 Reimbursement of costs.
(a) Upon request, the county shall reimburse any local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller of prepaid wireless telecommunications service, required to administer and collect the tax imposed by this chapter for the actual costs incurred by the local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller of prepaid wireless telecommunications service for the administration and collection of the tax.
(b) The local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller of prepaid wireless telecommunications service shall make a reasonable effort to bill all actual costs to the county within ninety days of the date the costs are incurred.
(c) The county shall make reimbursement within a reasonable time after the receipt of proper billing of the specific costs incurred.
(d) The county may perform an audit of any local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider, or seller of prepaid wireless telecommunications service, which bills for reimbursement of costs to confirm that actual costs are being billed.
(Ord. 508 (2013) § 5, 2013: Ord. 462 (2010) § 5, 2010: Ord. 286 (2002) (part), 2002)
4.44.080 Tax additional to others.
The tax levied under this chapter shall be additional to any license, fee or tax imposed or levied under any law or by any other ordinance of Kitsap County.
(Ord. 286 (2002) (part), 2002)
4.44.090 Civil liability – Penalty.
(a) If a local exchange company, radio communications service company, interconnected voice over Internet protocol service line provider or seller of prepaid wireless telecommunications service fails to collect the tax imposed by this chapter, or after collecting the tax fails to remit the tax to the county within the time allowed by this chapter, the company shall be personally liable to the county for the amount of the tax. In that event, a civil penalty of ten percent may be added to the amount due and the county may proceed to collect in the same manner as with any other debt.
(b) If a subscriber, or consumer, fails to pay when due the tax imposed by this chapter, the subscriber, or consumer, shall be personally liable to the county for the amount of the tax. In that event, a civil penalty of ten percent may be added to the amount due and the county may proceed to collect in the same manner as with any other debt.
(c) The county’s rights and remedies under this section shall be in addition to all other rights and remedies available to it.
(Ord. 508 (2013) § 6, 2013: Ord. 462 (2010) § 6, 2010: Ord. 286 (2002) (part), 2002)
4.44.100 Criminal liability – Penalty.
Any person, including any subscriber, consumer, local exchange company, radio communications company, interconnected voice over Internet protocol service line provider or seller of prepaid wireless telecommunications service, who intentionally violates any provision of this chapter shall be guilty of a misdemeanor, with each violation punishable by a fine of not more than $1,000.00 or imprisonment in county jail for not more than ninety days, or both.
(Ord. 508 (2013) § 7, 2013: Ord. 462 (2010) § 7, 2010: Ord. 286 (2002) (part), 2002)