§ 36.95.100. Tax levied -- Maximum -- Exemptions
The tax provided for in RCW 36.95.090 and this section shall not exceed sixty dollars per year per television set, and no person shall be taxed for more than one television set, except that a motel or hotel or any person owning in excess of five television sets shall pay at a rate of one-fifth of the annual tax rate imposed for each of the first five television sets and one-tenth of such rate for each additional set thereafter. An owner of a television set within the district shall be exempt from paying any tax on such set under this chapter: (1) If either (a) his television set does not receive at least a class grade B contour signal retransmitted by the television translator station or other similar device operated by the district, as such class is defined under regulations of the Federal Communications Commission as of August 9, 1971, or (b) he is currently subscribing to and receiving the services of a community antenna system (CATV) to which his television set is connected; and (2) if he filed a statement with the board claiming his grounds for exemption. Space for such statement shall be provided for in the tax notice which the treasurer shall send to taxpayers in behalf of the district.
[1981 c 52 § 2; 1975 c 11 § 1; 1971 ex.s. c 155 § 10.]
Sections: Previous 36.95.030 36.95.040 36.95.050 36.95.060 36.95.070 36.95.080 36.95.090 36.95.100 36.95.110 36.95.120 36.95.130 36.95.140 36.95.150 36.95.160 36.95.180 NextLast modified: April 7, 2009