File #: 2013-0432    Version: 1
Type: Ordinance Status: Passed
File created: In control: Budget and Fiscal Management Committee
On agenda: 11/4/2013 Final action: 11/4/2013
Enactment date: 11/14/2013 Enactment #: 17684
Title: AN ORDINANCE relating to the imposition of the excise tax on radio access lines in King County for the continued operations of an enhanced 911 emergency telephone system; and amending Ordinance 6875, Section 1, as amended, and K.C.C. 4A.510.200 and Ordinance 6875, Section 2, as amended, and K.C.C. 4A.510.210.
Sponsors: Joe McDermott
Indexes: Budget, Emergency 911, Taxes
Code sections: 4A.510.200 - ., 4A.510.210 - .
Attachments: 1. Ordinance 17684.pdf, 2. 2013-0432 transmittal letter.pdf, 3. 2013-0432 regulatory note.doc, 4. 2013-0432 fiscal note.xls, 5. 2013-0428-0429-0430-0431-0432 fee notice draft an edits.doc, 6. 2013-0432 Affidavit of Publication Seattle Times.pdf fee notice.pdf, 7. 2013-0432 E911 Fees Curry FINAL.docx
Title
AN ORDINANCE relating to the imposition of the excise tax on radio access lines in King County for the continued operations of an enhanced 911 emergency telephone system; and amending Ordinance 6875, Section 1, as amended, and K.C.C. 4A.510.200 and Ordinance 6875, Section 2, as amended, and K.C.C. 4A.510.210.
Body
PREAMBLE:
King County imposes a county enhanced 911 excise tax as authorized by RCW 82.14B.030, including on the use of radio access lines.  The Washington state Legislature passed Second Engrossed Second Substitute House Bill 1971, which became Chapter 8, Laws of Washington 2013 2nd Special Session, to amend certain statutes related to taxes and other charges on communications services, including RCW 82.14B.030.  The amendments to RCW 82.14B.030 restructure the manner in which a county may impose an enhanced 911 excise tax on the use of radio access lines by consumers of prepaid wireless telecommunications service.
      BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
      SECTION 1.  Ordinance 6875, Section 1, as amended, and K.C.C. 4A.510.200 are hereby amended to read as follows:
      A.  There is hereby levied an excise tax on the use of all taxable switched access lines in King County, as authorized by RCW 82.14B.030.
      B.  There is hereby levied an excise tax on the use of each radio access line:
        1.  By subscribers whose place of primary use as set forth in the records of the radio communications service company providing such radio access lines is located within King County, as authorized by RCW 82.14B.030; and
        2.  By consumers whose retail transaction occurs within King County, as authorized by RCW 82.14B.030.
      C.  There is hereby levied an excise tax on the use of each interconnected voice over internet protocol service line whose place of primary use as set forth in the records of the company providing the interconnected voice over internet protocol service lines is located within King County, as authorized by RCW 82.14B.030.
      SECTION 2.  Ordinance 6875, Section 2, as amended, and K.C.C. 4A.510.210 are hereby amended to read as follows:
      A.  The rate of the tax imposed by K.C.C. 4A.510.200.A shall be seventy cents per month per switched access line.
      B.  The rate of the tax imposed by K.C.C. 4A.510.200.B.1 shall be seventy cents per month per radio access line.
      C.  The rate of the tax imposed by K.C.C. 4A.510.200.B.2 shall be seventy cents per retail transaction as defined by RCW 82.14B.020.
      D.  The rate of the tax imposed by K.C.C. 4A.510.200.C shall be seventy cents per month per interconnected voice over internet protocol service line.
      SECTION 3.  This ordinance takes effect January 1, 2014.
      SECTION 4.  If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected.
advertising requirements
10 days prior, official paper
Publish:  October 16, 2013 - Seattle Times
Public Hearing:  11/4/13