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Home My WebLink Aboutord1982-092I DATE: November 4, 1982 INTRODUCED BY: Van Zanten 2 PROPOSED BY: Council 3 4 ORDINANCE NO. 82 -92 5 AN ORDINANCE IMPOSING AN EXCISE TAX ON THE USE OF TELEPHONE ACCESS LINES 6 FOR THE PURPOSE OF FUNDING AN EMER- GENCY SERVICE COMMUNICATION SYSTEM. 7 & WHEREAS, the voters of Whatcom County have approved the 9 imposition of an excise tax on the use of telephone access lines for 10 the purpose of funding an emergency services communication system; 11 and, 12 WHEREAS, state law requires the county legislative 13 authority to establish by ordinance all necessary and appropriate 14 procedures for the administration and collection of the tax; 15 NOW, THEREFORE, BE IT ORDAINED BY THE WHATCOM COUNTY 16 COUNCIL as follows: 17 Section 1: Definitions 18 The definitions contained in RCW 82.14B of the terms 19 "emergency services communication system ", "telephone access lines ", 20 and "telephone company" are hereby adopted by reference for the 21 purposes of this ordinance. 22 Section 2: Tax Levied 23 In accordance with the provisions of RCW 82.14B there is 24 hereby levied an excise tax on the use of telephone access lines in 25 the amount of $0.50 per month for each telephone access line. The 26 amount of tax shall be uniform for each telephone access line. 27 Section 3: Duration of Tax 28 This tax shall be imposed for six years commencing on 29 January 1, 1983. Section 4: Use of Proceeds 30 The proceeds of any tax collected under this ordinance 31 32 shall be used only for the emergency services communication system. ORDINANCE - 1. 1 2 3 4 5 6 7 ii 8 7 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Section 5: Collection by Telephone Company (a) Collection of this tax shall be made by the tel company providing the access line. The telephone company shall sta Ithe amount of the tax separately on the billing statement which is to the user. (b)• Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the County Treas The telephone company, through its duly authorized representative, shall be required to swear and /or affirm that the information con- tained in the return is true, accurate and complete. (c) The due date for remittance of the tax collected shall be thirty (30) days following the collection month. Provided, however, that quarterly remittance shall be permitted for each telephone company which shall waive reimbursement for the costs of administration and collection of the tax imposed. The due date for remittance of the tax collected upon a quarterly basis shall be thirty (30) days following the end of the quarter. (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 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. Section 6: Records Required Each telephone company collecting the tax imposed by this ordinance shall maintain books and /or records respecting that activity which truly, completely and accurately disclose all infor- mation necessary to determine the taxpayer's tax liability hereunder during each base tax period. Such records shall be kept and main- tained for a period of not less than three (3) years. >RDINANCE - 2. nt l� 2 3 4 5 6 7 a 9 10 11 12 13 14 15 16 17 18 19 I 20 21 22 23 24 25 26 27 28 29 30 31 32 All books, records or other items which may hereafter be required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kgpt upon demand by the County Treasurer or his design for the purpose of enforcing the provisions of this ordinance. Where a telephone company does not keep such books, records, or other items so that the County Treasurer or his authoriz d designee may examine them conveniently, the telephone company shall either: (a) Produce all of the required books, records or items for such inspection within ten (10) days following a written re- quest by the Treasurer; or, (b) Bear the actual cost of inspection by the County Treasurer or his designee, at the location at which such books, records, or items are located. Actual cost shall consist of the cost of travel, meals and lodging incurred as a result of said inspection. Provided, that a telephone company choosing to bear these costs shall pay in advance to said officer the estimated cost thereof including, but not limited to, round trip fare by the most rapid means, lodging, meals, and incidental„ expenses. The actual amount due, or to be refunded, for expenses shall be determined wi in sixty (60) days following such examination. Section 7: Administration by County Treasurer The administration and collection of the tax imposed by this ordinance, as collected by the telephone companies, shall be by the County Treasurer pursuant to the terms of this Ordinance and such rules, regulations and further enactments as may be adopt by the County Council or provided by state law. Section 8: Failure to make Timely Payment Telephone Company If full payment of any tax or fee collected under this ORDINANCE - 3. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Ordinance is not received by the Whatcom County Treasurer on or before the date due, there shall be added to the collected amount due a penalty fee as follows: (a) 1 - 10 days late: Five percent (5%) of tax collected; (b) 11 - 20 days late: Ten percent (10 %) of tax collected; (c) 21 - 30 days late: Fifteen percent (15 %) of tax collected; (d) 31 - 60 days late: Twenty percent (20 %) of tax collected. but in no event shall the penalty amount be less than FIVE HUNDRED DOLLARS ($500.00). In addition to this penalty, the County Treasurer may charge the telephone company interest of eight percent (8%) of all taxes collected for each thirty (30) day period, or portion thereof, that said amounts are past due. Failure to make payment in full of all tax amounts collected, and penalties, within sixty (60) days following the day the tax amount initially became due shall be deemed a violation of this section and may be collected in accordance with the provisions of this ordinance. Section 9: Taxes, Penalties and Fees Constitute Debt to County Any tax collected and unpaid under this Ordinance, and all penalties, shall constitute a debt to Whatcom County and may be collected by court proceedings the same as any other debt in like amount. This provision shall be in addition to, and not in lieu of, all other existing remedies. Section 10: Tax Additional to Others The tax levied herein shall be additional to any license, fee or tax imposed or levied under any law or by any other ordinance of Whatcom County. ORDINANCE - 4. 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 Section 11: Failure to make Timely Payment Payment by Subscriber By "subscriber" is meant any person, group, corporation or entity who is billed for a telephone access line. Any subscrib- er who shall refuse or knowingly fail to remit the tax imposed by this Ordinance shall be guilty of a misdemeanor. Section 12: Interpretation Implementation and interpretation of the provisions of this Ordinance shall be in general accordance with Resolution No. 82 -32 (A Resolution In the Matter of Submitting to the Voters a Proposal to Fund an Emergency Telephone System) and, in particula4, Exhibit "A" attached thereto. Section 13: Exemptions The following shall be exempt from the provisions of this Ordinance: The Federal Government, foreign governments, and enrolled members of Indian Tribes residing upon reservations, and the agents and instrumentalities of each. Section 14: Sever ability If any provision or section of this Ordinance shall be held invalid, all other parts, provisions and sections of this Ordinance shall continue in full force and effect. PASSED THIS 22nd DAY OF November , 1982• Clerk •:o€ -the CoqAcil WHATCOM COUNTY COUNCIL, WHATCOM COUNTY, WASHINGTON WILLIAM P. ROEHL,- Chairperson (K) APPROVED ( ) VETOED JohyrLouws, County Executive November 23, 1982 Published November 14. 1982 and November 30, 1982 This Ordinance becomes effective on December 30 1982 INANCE = 5.