RCW 82.14B.010
Findings.
The legislature finds that the state and counties should be provided with an additional revenue source to fund 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to impose an excise tax on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.
[ 2022 c 203 § 19; 2010 1st sp.s. c 19 § 1; 1991 c 54 § 9; 1981 c 160 § 1.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Effective dates—2010 1st sp.s. c 19: "(1) Except as otherwise provided in this section, this act takes effect October 1, 2010.
(2) Sections 1 through 3, 5 through 7, 10 through 21, and 23 of this act take effect January 1, 2011." [ 2010 1st sp.s. c 19 § 27.]
Referral to electorate—1991 c 54: See note following RCW 38.52.030.
Structure Revised Code of Washington
Chapter 82.14B - Counties—Tax on Telephone Access Line Use.
82.14B.035 - Tax preferences—Expiration dates.
82.14B.040 - Collection of tax.
82.14B.042 - Payment and collection of taxes—Penalties for violations.
82.14B.055 - Use of funds voluntarily remitted.
82.14B.060 - County imposition of tax—Ordinance—Department notice.
82.14B.061 - Administration by department—Extending reporting periods.
82.14B.063 - Administration and collection by department—County 911 excise tax account created.
82.14B.150 - Filing of tax returns—Credit or refund for bad debts.
82.14B.160 - Exemption—Activities immune from taxation under constitutions.