RCW 82.14B.065
County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
(1) All moneys that accrue in the county 911 excise tax account created in RCW 82.14B.063 must be distributed monthly to the counties in the amount of the taxes collected on behalf of each county, minus the administration and collection fee retained by the department as provided in RCW 82.14B.063.
(2) If a county imposes by resolution or ordinance a 911 excise tax that is in excess of the maximum allowable county 911 excise tax provided in RCW 82.14B.030, the ordinance or resolution may not be considered void in its entirety, but only with respect to that portion of the 911 excise tax that is in excess of the maximum allowable tax.
[ 2022 c 203 § 28; 2010 1st sp.s. c 19 § 5.]
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: See note following RCW 82.14B.010.
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.