HomeMy WebLinkAboutord2002-046WHATCOM COUNTY COUNCIL AGENDA BILL NO. 2002 -278
CLEARANCES
Initial
Date
Date Received in Council Offree
Agenda Date
Assi nedto:
Originator`
Introduct io n
DG
7116102
Division Head:
JUL 9— 2002
7/30/02
Hearing
Dept. Head:
Prosecutor
'J $I
9y
`4 UfT l.IV�IV
Purchasing /Budget:
"--UNCAL
Executive:
S'UEJEC I: Ordinance amending Whatcom County Code 3.22.030 to remove the time limitation upon the
duration of the excise tax upon switched lines, and amending WCC 3.22.050 to provide for reimbursement to the
telephone companies for the cost of administration and collection of the excise tax upon the switched access
lines.
ATTACHMENTS: Ordinance
SEPA review required? ( x ) Yes ( ) NO Should Clerk schedule a hearing ? ( x )Fes ( J NO
SEPA review completed? ( x )Fes ( ) NO Requested Date:
SUMMARY STATEMENT: Distribution Request
Indicate those who should receive a copy her Council action.
Lisa specific nnmes to the right.
COUNCIL ACTION TAKEN:
2002 -278 7116/2002: Introduced
7/30/2002: Adopted 6 -0. Crawford absent, Ord. #2002 -046
Finance
Sheriff
Related County Contract;;: Other
Ordinance or Resolr�`ion Number
Related File Numbers: (this item). 11Qil 3 ltryl,) -riC In I
SPONSORED BY: Consent
PROPOSED BY: Expautive
INTRODUCTION DATE: 711610
ORDINANCE NO. _ 2002 -046
AMENDING WHATCOM COUNTY CODE 3.22.030 TO REMOVE THE TIME LIMITATION
UPON THE DURATION OF THE EXCISE TAX UPON SWITCHED LINES, AND
AMENDING WCC 3.22.050 TO PROVIDE FOR REIMBURSEMENT TO THE
TELEPHONE COMPANIES FOR THE COST OF ADMINISTRATION AND COLLECTION
OF THE EXCISE TAX UPON SWITCHED ACCESS LINES
WHEREAS, Whatcom County Code Chapter 3.22 was adopted pursuant to the
authority granted to the counties in RCW 82.14B.030 to levy an excise tax upon switched
access lines; and
WHEREAS, at the time of its most recent extension by the County in 1989, the state
statute still required voter approval of the excise tax no less than every six years; and
WHEREAS, in 1991 the applicable statute was amended to eliminate the
requirement of voter approval; and
WHEREAS, the County's ordinance in WCC 3.22.030 anticipated this possibility by
requiring voter approval within six years, or whatever period the legislature set for voter
approval for continuation of the tax; and
WHEREAS, in light of the elimination by the legislature of the requirement for voter
approval, it makes sense to reflect the current legal reality and to eliminate the
anachronistic language of WCC 3.22.030; and
WHEREAS, RCW 82.14B.060 indicates that the County adopting an ordinance of
this nature shall provide for reimbursement to the company for the cost to the company of
administration and collection of this excise tax; and
WHEREAS, Whatcom County in WCC 3.22.050 provided that it would allow a
company to remit the tax on a quarterly basis rather than monthly if it waived its right to
reimbursement for its administrative and collection costs relating to the excise tax; and
WHEREAS, the Washington State Legislature in 1998 amended RCW 82.14B.060
to require monthly remittance of the excise tax collected by the companies; and
WHEREAS, with the amendment in payment requirements adopted by the state
legislature, it is important that the County adopt provisions for the reimbursement to the
Page t
companies of the cost of administration and collection of the excise tax;
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that
Whatcom County Code 3.22.030 be stricken in its entirety, that WCC 3.22.050 be
amended to provide procedures for the reimbursement to the companies of the cost of
administration and collection of the excise tax, as set forth in Exhibit A attached hereto and
incorporated herein by reference, and that all other provisions of the chapter remain as
previously adopted or amended.
ADOPTED this 30 day of July 2002.
ATTEST:
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY. WASHINGTON
Z.
Dana Brown - Davis, lark of the Council L. Ward Nel on, Co ncil Chair
APPROVED AS TO FORM: 04Cpproved () Denied
Civil Deputy Prosecutor a Krem n, County Executive
Page 2
Exhibit A
Chapter 3.22
TELEPHONE ACCESS LINES EXCISE TAX
Sections:
3.22.030 Duration of tax.
3.22.050 Collection by telephone company.
3.22.030 Duration of tax. (Repealed)
3.22.050 Collection by telephone company.
A. Collection of this tax shall be made by the telephone company providing the
access line. The telephone company shall state the amount of the tax separately on the
billing statement which is sent to the user.
B. Remittance of the amount due shall be accompanied by a completed return form
prescribed and provided by the county treasurer. The telephone company, through its
duly authorized representative, shall be required to swear and /or affirm that the
information contained in the return is true, accurate and complete.
C. The due date for remittance of the tax collected shall be 30- dayson or before the
last day of the month following the
sellectieR month in which the liability accrues;
The
D. Taxes payable hereunder shall be remitted to the Whatcom County treasurer, on
or before the time required, by cash, bank draft, certified check, cashier's check,
personal check, or money order. If payment is made by draft or check, the tax shall not
be deemed paid until the draft or check is honored in the usual course of business; nor
shall the acceptance of any sum by the county treasurer be an acquittance or
discharge of the tax unless the amount paid is the full amount due. (Ord. 82 -92 § 5).
MGM