Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.14B Counties -- Tax On Telephone Access Line Use

82.14B.010 Findings
The legislature finds that the state and counties should be provided with an additional revenue source to fund enhanced 911 emergency communication systems throughout the ...
82.14B.020 Definitions
As used in this chapter: (1) "Emergency services communication system" means a multicounty, countywide, or districtwide radio or landline communications network, including an enhanced 911 ...
82.14B.030 County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount
(1) The legislative authority of a county may impose a county enhanced 911 excise tax on the use of switched access lines in an amount ...
82.14B.040 Collection of tax
The state enhanced 911 tax and the county enhanced 911 tax on switched access lines shall be collected from the subscriber by the local exchange ...
82.14B.042 Payment and collection of taxes -- Penalties for violations
(1) The state enhanced 911 excise taxes imposed by this chapter must be paid by the subscriber to the local exchange company providing the switched ...
82.14B.050 Use of proceeds
The proceeds of any tax collected under this chapter shall be used by the county only for the emergency services communication system.[1981 c 160 § ...
82.14B.060 Administration and collection by county -- Ordinance
A county legislative authority imposing a tax under this chapter shall establish by ordinance all necessary and appropriate procedures for the administration and collection of ...
82.14B.061 Administration by department -- Extending reporting periods
(1) The department of revenue shall administer and shall adopt such rules as may be necessary to enforce and administer the state enhanced 911 excise ...
82.14B.070 Emergency service communication districts -- Authorized -- Consolidation -- Dissolution
In lieu of providing a county-wide system of emergency service communication, the legislative authority of a county may establish one or more less than county-wide ...
82.14B.090 Emergency service communication districts -- Emergency service communication system -- Financing -- Excise tax
An emergency service communication district is authorized to finance and provide an emergency service communication system and to finance the system by imposing the excise ...
82.14B.100 Emergency service communication districts -- Application of RCW 82.14B.040 through 82.14B.060
RCW 82.14B.040 through 82.14B.060 apply to any emergency service communication district established under RCW 82.14B.070 and 82.14B.090.[1991 c 54 § 14; 1987 c 17 § ...
82.14B.150 Filing of tax returns -- Credit or refund for bad debts
(1) A local exchange company or radio communications service company shall file tax returns on a cash receipts or accrual basis according to which method ...
82.14B.160 Exemption -- Activities immune from taxation under constitutions
The taxes imposed by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of ...
82.14B.200 Burden of proof that sale is not to subscriber -- Effect of resale certificate -- Liability if no retail certificate -- Penalties -- Exceptions
(1) Unless a local exchange company or a radio communications service company has taken from the buyer a resale certificate or equivalent document under RCW ...
82.14B.210 Personal liability upon termination, dissolution, or abandonment of business -- Exemptions -- Notice -- Applicability--Collections
(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision ...
82.14B.900 Severability -- 1981 c 160
If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application ...

Last modified: April 7, 2009