SUBSTITUTE HOUSE BILL 1126
STATE OF WASHINGTON 55THLEGISLATURE 1997 REGULAR SESSION
AN ACT Relating to the implementation of theenhanced 911 excise tax study recommendations regarding 911emergency communications system funding; amending RCW 82-14B.030and 38.52.540; creating a new section; providing an effectivedate; and providing for submission of the act to a vote of thepeople.
BE IT ENACTED BY THE LEGISLATURE OF THE STATEOF WASHINGTON:
NEW SECTION. Section 1. (1) The legislaturefinds that:
(a) The state enhanced 911 excise tax imposedat the current rate of twenty cents per switched access line permonth generates adequate tax revenues to enhance the 911telephone system for switched access lines state-wide by December31, 1998, as mandated in RCW 8.52.510;
(b) The tax revenues generated from the stateenhanced 911 excise tax when the tax rate decreases to a maximumof ten cents per switched access line on January 1, 1999, willnot be adequate to fund the long-term operation and equipmentreplacement costs for the enhanced 911 telephone systems in thecounties or multicounty regions that receive financial assistancefrom the state enhanced 911 office;
(c) Some counties or multi-county regions willneed financial assistance from the state enhanced 911 office toimplement and maintain enhanced 911 for radio access linesbecause the tax revenue generated from the county enhanced 911excise tax on radio access lines is not adequate;
(d) Some counties or multicounty regionscurrently incur costs due to enhanced 911 calls from radio
access lines that are not eligible for fundingunder chapter 365-300 WAC;
(e) The tax revenues generated when the stateenhanced 911 excise tax rate drops to a maximum of ten cents perswitched access line on January 1, 1999, will not be adequate toimplement and maintain enhanced 911 for radio access lines incounties or multicounty regions that require financial assistancefrom the state;
(f) The state does not impose the stateenhanced 911 excise tax on radio access lines;
(g) Counties should not request state financialassistance for implementation and maintenance of enhanced 911 forswitched access lines or radio access lines unless the county hasimposed the maximum enhanced 911 tax authorized in ROW82.14B.030; and
(h) Counties or multicounty regions thatprovide 911 service through intergovernmental agencies may not beeligible for county or city risk pools and must purchaseinsurance on an individual basis. Insurance costs are increasingfor these counties. Insurance costs could be reduced if county911 centers were granted immunity from civil liability except foran act or omission constituting gross negligence or wanton orwillful misconduct.
(2) The intent of this act is to acknowledgethe recommendations contained in the report the legislature datedJuly 1, 1995, entitled “Enhanced 911 Excise Taxes” toinsure long-term funding of the enhanced 911 emergency telephonesystems.
Section RCW82.14B.030 and 1994 c 96 s 3 areeach amended to read as follows:
(1) The legislative authority of a county mayimpose a county enhanced 911 excise tax on the use of switchedaccess lines in an amount not exceeding fifty cents per month foreach switched access line. The amount of tax shall be uniform foreach switched access line. Each county shall provide notice ofsuch tax to all local exchange companies serving in the county atleast sixty days in advance of the date on which the firstpayment is due.
(2) The legislative authority of a county mayalso impose a county 911 excise tax on the use of radio accesslines located within the county in an amount not exceedingtwenty-five cents per month for each radio access line. Theamount of tax shall be uniform for each radio access line. Thecounty shall provide notice of such tax to all radiocommunications service companies serving in the county at leastsixty days in advance of the date on which the first payment isdue. Any county imposing this tax shall include in its ordinancea refund mechanism whereby the amount of any tax ordered to berefunded by the judgment of a court of record, or as a result ofthe resolution of any appeal therefrom, shall be refunded to theradio communications service company or local exchange companythat collected the tax, and those companies shall reimburse theusers who paid the tax. The ordinance shall further provide thatto the extent the users who paid the tax cannot be identified orlocated, the tax paid by those users shall be resumed to thecounty.
(3) Beginning January 1, 1992,A state enhanced 911 excise tax is imposed on THE USEOF all switched access lines AND ALL RADIO ACCESS LINES inthe state. For 1992, the tax shall be set at a rate oftwenty cents per month for each switched access line.Until December 31, 1988 2000, the amountof tax shall not exceed twenty cents per month for each switchedaccess line OR RADIO ACCESS LINE, and thereafter shall notexceed ten cents per month for each switched access line ORRADIO ACCESS LINE. The tax shall be uniform for each switchedaccess line OR RADIO ACCESS LINE. THE TAX IMPOSED UNDER THISSUBSECTION SHALL BE REMITTED TO THE STATE TREASURER BY LOCALEXCHANGE COMPANIES AND RADIO COMMUNICATIONS SERVICE COMPANIES ONA TAX RETURN PROVIDED BY THE MILITARY DEPARTMENT WITHIN THIRTYDAYS AFTER THE END OF THE MONTH IN WHICH THE TAX WAS COLLECTED. ALOCAL EXCHANGE COMPANY THAT SERVES LESS THAN TWO PERCENT OF THEACCESS LINES IN THE STATE OF WASHINGTON MAY REMIT THE TAX TO THESTATE TREASURER THIRTY DAYS AFTER THE LAST DAY OF THE CALENDARQUARTER IN WHICH THE TAX WAS DUE TO THE LOCAL EXCHANGE COMPANY.Tax proceeds shall be deposited by the treasurer in the enhanced911 account created in RCW 38.52.540.
(4) By August 31 st of each year the stateenhanced 911 coordinator shall recommend the level for the nextyear of the state enhanced 911 excise tax, BASED ON ASYSTEMATIC COST AND REVENUE ANALYSIS, to the utilities andtransportation commission. The commission shall by the followingOctober 31st determine the level of the state enhanced 911 excisetax ON SWITCHED ACCESS LINES for the following year. THESTATE ENHANCED 911 EXCISE TAX RATE ON RADIO ACCESS LINES SHALL BETHE SAME AS THE STATE ENHANCED 911 EXCISE TAX RATE ON SWITCHEDACCESS LINES.
Section 3. RCW 38.52.540 and 1994 c 96 s 7 areeach amended to read as follows:
The enhanced 911 account is created in thestate treasury. All receipts from the state enhanced 911 excisetax imposed by RCW 82.14B.030 shall be deposited into theaccount. Moneys in the account shall be used only to helpimplement and operate enhanced 911 state-wide, and to conduct astudy of the tax base and rate for the 911 excise tax. ALLRECEIPTS FROM THE STATE ENHANCED 911 EXCISE TAX ON RADIO ACCESSLINES IMPOSED BY RCW 82.14B.030 SHALL BE USED TO FUND PLANNINGAND IMPLEMENTATION OF ENHANCED 911 FOR RADIO ACCESS LINES, AND TOASSIST COUNTIES OR MULTICOUNTY REGIONS THAT NEED ADDITIONALRESOURCES TO COVER UNFUNDED COSTS THAT CAN BE SHOWN TO RESULTFROM HANDLING 911 CALLS FROM RADIO ACCESS LINE CALLERS. UNTILAUTOMATIC LOCATION IDENTIFICATION IS OPERATIONAL FOR RADIO ACCESSLINE SUBSCRIBERS THROUGHOUT WASHINGTON STATE. HOWEVER, FUNDSSHALL NOT BE DISTRIBUTED TO ANY COUNTY THAT HAS NOT IMPOSED THEMAXIMUM COUNTY ENHANCED 911 TAXES ALLOWED UNDER RCW 82.14B.030(1) AND (2). The state enhanced 911 coordinator, with theadvice and assistance of the enhanced 911 advisory committee,shall specify by rule the purposes for which moneys may beexpended from this account.
NEW SECTION. Section 4. Sections 1 through 3 ofthis act take effect January 1, 1998.
NEW SECTION. Section 5. This act shall besubmitted to the people for their adoption and ratification,
or rejection, at the next succeeding generalelection to be held in this state, in accordance with Article II,section
I of the state Constitution, as amended, andthe laws adopted to facilitate the operation thereof.
WIRELESS LEGISLATION FOR THESTATE OF WASHINGTON
WASHINGTON 55TH FIRST REGULARSESSION
HOUSE BILL 1207
AN ACT Relating to enhanced 911 excise taxes;amending RCW 82.14B.020, 82.14B.030, 82.14B.040, 82.14B.060,82.32.010, and 82.32.105; adding new sections to chapter 82.14BRCW; prescribing penalties; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATEOF WASHINGTON:
Section 1. RCW 82.14B.020 and 1994 c 96 s 2 areeach amended to read as follows:
As used in this chapter:
(1) “Emergency services communicationsystem” means a multicounty, county-wide, or district-wideradio or landline communications network, including an enhanced911 telephone system, which provides rapid public access forcoordinated dispatching of services, personnel, equipment, andfacilities for police, fire, medical, or other emergencyservices.
(2) “Enhanced 911 telephone system”means a public telephone system consisting of a network, database, and on-premises equipment that is accessed by dialing 911and that enables reporting police, fire, medical, or otheremergency situations to a public safety answering point. Thesystem includes the capability to selectively route incoming 911calls to the appropriate public safety answering point thatoperates in a defined 911 service area and the capability toautomatically display the name, address, and telephone number ofincoming 911 calls at the appropriate public safety answeringpoint.
(3) Switched access line” means thetelephone service line which connects a subscriber’s maintelephone(s) or equivalent main telephone(s) to the localexchange company’s switching office.
(4) “Local exchange company” has themeaning ascribed to it in RCW 80.04.010.
(5) “Radio access line” means thetelephone number assigned to or used by an end userA SUBSCRIBER for two-way local wireless voice serviceavailable to the public for hire from a radio communicationsservice company. Radio access lines include, but are not limitedto, radio-telephone communications lines used in cellulartelephone service, personal communications services, and networkradio access lines, or their functional and competitiveequivalent. Radio access lines do not include lines that provideaccess to one-way signaling service, such as paging service, orto communications channels suitable only for data transmission,or to nonlocal radio access line service, such as wirelessroaming service, or to a private telecommunications system.
(6) “Radio communications servicecompany” has the meaning ascribed to it in RCW 80.04.010.
(7) “Private telecommunicationssystem” has the meaning ascribed to it in RCW 80.04.010.
(8) “SUBSCRIBER” MEANS THE RETAILPURCHASER OF TELEPHONE SERVICE AS TELEPHONE SERVICE IS DEFINED INRCW 82.04.065(3).
Section 2. RCW 82.14B.030 and 1994 c 96 s 3 areeach amended to read as follows:
(1) The legislative authority of a county mayimpose a county enhanced excise tax on the use of switched accesslines in an amount not exceeding fifty cents per month for eachswitched access line. The
amount of tax shall be uniform for eachswitched access line. Each county shall provide notice of suchtax to
all local exchange companies serving in thecounty at least sixty days in advance of the date on which thefirst payment is due.
(2) The legislative authority of a county mayalso impose a county 911 excise tax on the use of radio accesslines located within the county in an amount not exceeding twentyfive cents per month for each radio access line. The amount oftax shall be uniform for each radio access line. The county shallprovide notice of such tax to all radio communications servicecompanies serving in the county at least sixty days in advance ofthe date on which the first payment is due. Any county imposingthis tax shall include in its ordinance a refund mechanismwhereby the amount of any tax ordered to be refunded by thejudgment of a court of record, or as a result of the resolutionof any appeal therefrom, shall be refunded to the radiocommunications service company or local exchange company thatcollected the tax, and those companies shall reimburse the usersSUBSCRIBERS who paid the tax. The ordinance shall furtherprovide that to the extent the users SUBSCRIBERSwho paid the tax cannot be identified or located, the taxpaid by those users SUBSCRIBERS shall bereturned to the county.
(3) Beginning January 1, 1992, a state enhanced911 excise tax is imposed on all switched access lines in thestate. For 1992, the tax shall be set at a rate of twenty centsper month for each switched access line. Until December 31, 1998,the amount of tax shall not exceed twenty cents per month foreach switched access line and thereafter shall not exceed tencents per month for each switched access line. The tax shall beuniform for each switched access line. Tax proceeds shall bedeposited by the treasurer in the enhanced 911 account created inRCW 38.52.540.
(4) By August 31 st of each year the stateenhanced 911 coordinator shall recommend the level for the nextyear of the state enhanced 911 excise tax to the utilities andtransportation commission. The commission shall by the followingOctober 31 st determine the level of the state enhanced 911excise tax for the following year.
Section 3. RCW 82.14B.040 and 1994 c 96 s 4 areeach amended to read as follows:
The state enhanced 911 tax and the countyenhanced 911 tax on switched access lines shall be collected fromthe user SUBSCRIBER by the local exchangecompany providing the switched access line. The county 911 tax onradio access lines shall be collected from the end userSUBSCRIBER by the radio communications service companyproviding the radio access line to the end user SUBSCRIBER. The amount of the tax shall be stated separately on thebilling statement which is sent to the user SUBSCRIBER
Section 4. RCW 82.14B.060 and 1981 c 160 s 6are each amended to read as follows:
A county legislative authority imposing a taxunder this chapter shall establish by ordinance all necessary andappropriate procedures for the administration and collection ofthe tax, which ordinance shall provide for reimbursement to thetelephone companies for actual costs of administration andcollection of the tax imposed. The ordinance shall also providethat the due date for remittance of the tax collected shall bethirty days following the collection month ON OR BEFORE THELAST DAY OF THE MONTH FOLLOWING THE MONTH IN WHICH THE TAXLIABILITY ACCRUES.
NEW SECTION. Section 5. A new section is addedto chapter 82.14B RCW to read as follows:
(1) The department of revenue shall administerand shall adopt such rules as may be necessary to enforce andadminister the state enhanced 911 excise tax imposed by thischapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045,82.32.145, and 82.32.380, applies to the administration,collection, and enforcement of the state enhanced 911 excise tax.
(2) The state enhanced 911 excise tax imposedby this chapter, along with reports and returns on formsprescribed by the department, are due monthly on or before thelast day of the month following the month in which the taxliability accrues.
(3) The department of revenue may relieve anytaxpayer or class of taxpayers from the obligation of remittingmonthly and may require the return to cover other longerreporting periods, but in no event may returns be filed for aperiod greater than one year. For these taxpayers, tax paymentsare due on or before the last day of the month next succeedingthe end of the period covered by the return.
(4) The state enhanced 911 excise tax imposedby this chapter is in addition to any taxes imposed upon the samepersons under chapters 82.08 and B2.12 RCW.
NEW SECTION. Section 6. A new section is addedto chapter 82.14s RCW to read as follows:
(1) A local exchange company or radiocommunications service company shall file tax returns on a cashreceipts or accrual basis according to which method of accountingis regularly employed in keeping the books of the company. Alocal exchange company or radio communications service companyfiling returns on a cash receipts basis is not required to paytax on debts that are deductible as worthless for federal incometax purposes.
(2) A local exchange company or radiocommunications service company is entitled to a credit or refundfor state enhanced 911 excise taxes previously paid on debts thatare deductible as worthless for federal income tax purposes.
NEW SECTION. Section 7. A new section is addedto chapter 82.14B RCW to read as follows:
The taxes imposed by this chapter do not applyto any activity that the state constitution or county isprohibited from taxing under the constitution of this state orthe constitution or laws of the United States.
NEW SECTION. Section 8. A new section is addedto chapter 82.14B RCW to read as follows:
(1) The state enhanced 911 excise tax imposedby this chapter must be paid by the subscriber to the localexchange company providing the switched access line, amount ofthe tax payable. The state enhanced 911 excise tax required bythis chapter to be collected by the local exchange company isdeemed to be held in
trust by the local exchange company until paidto the department. Any local exchange company that appropriatesor converts the tax collected to its own use or to any use otherthan the payment of the tax to the extent that the moneycollected is not available for payment on the due date asprescribed in this chapter is guilty of a gross misdemeanor.
(2) If any local exchange company fails tocollect the state enhanced 911 excise tax or, after collectingthe tax, fails to pay it to the department in the mannerprescribed by this chapter, whether such failure is the result ofits own act or the result of acts or conditions beyond itscontrol, the local exchange company is personally liable to thestate for the amount of the tax, unless the local exchangecompany has taken from the buyer in good faith a properlyexecuted resale certificate under section 9 of this act.
(3) The amount of tax, until paid by thesubscriber to the local exchange company or to the departmentconstitutes a debt from the subscriber to the local exchangecompany. Any local exchange company that fails or refuses tocollect the tax as required with intent to violate the provisionsof this chapter or to gain some advantage or benefit, eitherdirect or indirect, and any subscriber who refuses to pay any taxdue under this chapter is guilty of a misdemeanor. The stateenhanced 911 excise tax required by this chapter to be collectedby the local exchange company must be stated separately on thebilling statement that is sent to the subscriber.
(4) If a subscriber has failed to pay to thelocal exchange company the state enhanced 911 excise tax imposedby this chapter and the local exchange company has not paid theamount of the tax to the department, the department may, in itsdiscretion, proceed directly against the subscriber forcollection of the tax, in which case a penalty of ten percent maybe added to the amount of the tax for failure of the subscriberto pay the tax to the local exchange company, regardless of whenthe tax is collected by the department. For the sole purpose ofapplying the various provisions of chapter 82.32 RCW, the lastday of the month following the tax period in which the taxliability accrued is to be considered as the due date of the tax.
NEW SECTION. Section 9. A new section is addedto chapter 82.14B RCW to read as follows:
(1) Unless a local exchange company has takenfrom the buyer a resale certificate or equivalent document underRCW 82.04.470, the burden of proving that a sale of the use of aswitched access lines was not a sale to a subscriber is upon theperson who made the sale.
(2) If a local exchange company does notreceive a resale certificate at the time of the sale, have aresale certificate on file at the time of the sale, or obtain aresale certificate from the buyer within a reasonable time afterthe sale, the local exchange company remains liable for the taxas provided in section 8 of this act, unless the local exchangecompany can demonstrate facts and circumstances according torules adopted by the department of revenue that show the sale wasproperly made without payment of the state enhanced 911 excisetax.
(3) The penalty by RCW 82.32.291 may not beassessed on state enhanced 911 excise taxes due but not paid as aresult of the improper use of a resale certificate. Thissubsection does not prohibit or restrict the application of otherpenalties authorized by law.
NEW SECTION. Section 10. A new section is addedto chapter 82.14B RCW to read as follows:
(1) Upon termination, dissolution, orabandonment of a corporate or limited liability company business,any officer, member, manager, or other person having control orsupervision of state enhanced 911 excise tax funds collected andheld in trust under section 8 of this act, or who is charged withthe responsibility for the filing of returns or the payment ofstate enhanced 911 excise tax funds collected and held in trustunder section 8 of this act, is personally liable for any unpaidtaxes and interest and penalties on those taxes, if such officeror other person willfully fails to pay or to cause to be paid anystate enhanced 911 excise taxes due from the corporation underthis chapter. For the purposes of this section, any stateenhanced 911 excise taxes that have been paid but not collectedare deductible from the state enhanced 911 excise taxes collectedbut not paid. For purposes of this subsection willfully fails topay or to cause to be paid” means that the failure was theresult of an intentional, conscious, and voluntary course ofaction.
(2) The officer, member, manager, or otherperson is liable only for taxes collected that became due duringthe period he or she had the control, supervision,responsibility, or duty to act for the corporation described insubsection (1) of this section, plus interest and penalties onthose taxes.
(3) Persons liable under subsection (1) of thissection are exempt from liability if nonpayment of the stateenhanced 911 excise tax funds held in trust is due to reasonsbeyond their control as determined by the department by rule.
(4) Any person having been issued a notice ofassessment under this section is entitled to the appealprocedures under RCW 82.32.160 through 82.32.200.
(5) This section applies only if the departmenthas determined that there is no reasonable means of collectingthe state enhanced 911 excise tax funds held in trust directlyfrom the corporation.
(6) This section does not relieve thecorporation or limited liability company of other tax liabilitiesor otherwise impair other tax collection remedies afforded bylaw.
(7) Collection authority and proceduresprescribed in chapter 82.32 RCW apply to collections under thissection.
Section 11. RCW 82.32.010 and 1984 c 204 s 26are each amended to read as follows:
The provisions of this chapter shall apply withrespect to the taxes imposed under chapters 82.04 through 82.14RCW UNDER RCW 82.14B.030(3). UNDER CHAPTERS 82.16 THROUGH 82.29ARCW of this title; under chapter 84.33 RCW, and under othertitles, chapters, and sections in such manner and to such extentas indicated in each such title, chapter, or section.
Section 12. RCW 82.32.105 and 1996 c 149 s 17are each amended to read as follows:
(1) If the department of revenue finds that thepayment by a taxpayer of a tax less than that properly
due or the failure of a taxpayer to pay any taxby the due date was the result of circumstances beyond the
control of the taxpayer, the department ofrevenue shall waive or cancel any penalties imposed under this
chapter with respect to such tax.
(2) The department shall waive or cancel thepenalty imposed under RCW 82.32.090(1) when the circumstancesunder which the delinquency occurred do not qualify for waiver orcancellation under subsection (1) of this section if:
(a) The taxpayer requests the waiver for a taxreturn required to be filed under RCW 82.32.045, SECTION 5 OFTHIS ACT, 82.23B.020, 82.27.060, 82.29A.050, or 84.33.086;and
(b) The taxpayer has timely filed and remittedpayment on all tax returns due for that tax program for a periodof twenty-four months immediately preceding the period covered bythe return for which the waiver is being requested.
(3) The department shall waive or cancelinterest imposed under this chapter if:
(a) The failure to timely pay the tax was thedirect result of written instructions given the taxpayer by thedepartment; or
(b) The extension of a due date for payment ofan assessment of deficiency was not at the request of thetaxpayer and was for the sole convenience of the department.
(4) The department of revenue shall adopt rulesfor the waiver or cancellation of penalties and interest imposedby this chapter.
NEW SECTION. Section 13. This act takes effectJanuary 1, 1998.
WIRELESS LEGISLATION FOR THESTATE OF WASHINGTON
WASHINGTON 55TH FIRST REGULARSESSION
SUBSTITUTE SENATE BILL 5165
AN ACT Relating to the implementation of theenhanced excise tax study recommendations regarding 911 emergencycommunications system funding; amending RCW 82.14B.030 and38.52.540; creating a new section; and providing for submissionof this act to a vote of the people.
BE IT ENACTED BY THE LEGISLATURE OF THE STATEOF WASHINGTON
NEW SECTION. Section 1. The legislature findsthat:
(1) The state enhanced 911 excise tax imposedat the current rate of twenty cents per switched access line permonth generates adequate tax revenues to enhance the 911telephone system for switched access lines state-wide by December31, 1998 as mandated in RCW 38.52..510;
(2) Some counties will need financialassistance from the state enhanced 911 of flee to implement andmaintain enhanced 911 for radio access lines because the taxrevenue generated from the county enhanced 911 excise tax onradio access lines is not adequate;
(3) Some counties currently incur costs due toenhanced 911 calls from radio access lines that are not eligiblefor funding under chapter 365-300 WAC;
(4) The state does not impose the stateenhanced 911 excise tax on radio access lines; and
(5) Counties should not request state financialassistance for implementation and maintenance of enhanced 911 forswitched access lines or radio access lines unless the county hasimposed the maximum enhanced 911 tax authorized in RCW82.14B.030.
Section 2. RCW 82.14B.030 and 1994 c 96 s 3 areeach amended to read as follows:
(1) The legislative authority of a county mayimpose a county enhanced 911 excise tax on the use of switchedaccess lines in an amount not exceeding fifty cents per month foreach switched access line. The amount of tax shall be uniform foreach switched access line. Each county shall provide notice ofsuch tax to all local exchange companies serving in the county atleast sixty days in advance of the date on which the firstpayment is due.
(2) The legislative authority of a county mayalso impose a county 911 excise tax on the use of radio accesslines located within the county in an amount not exceedingtwenty-five cents per month for each radio access line. Theamount of tax shall be uniform for each radio access line. Thecounty shall provide notice of such tax to all radiocommunications service companies serving in the county at leastsixty days in advance of the date on which the first payment isdue. Any county imposing this tax shall include in its ordinancea refund mechanism whereby the amount of any tax ordered to berefunded by the judgment of a court of record, or as a result ofthe resolution of any appeal therefrom, shall be refunded to theradio communications service company or local exchange companythat collected the tax, and those companies shall reimburse theusers who paid the tax. The ordinance shall further provide thatto the extent the users who paid the tax cannot be identified orlocated, the tax paid by those users shall be returned to thecounty.
(3) Beginning January 1, 1992,A state enhanced excise tax is imposed on THE USE OF allswitched access lines AND ALL RADIO ACCESS LINES in the statefor 1992, the tax shall be set at a rate of twenty cents permonth for each switched access line. Until December 31, 1998 TheAmount of tax shall not exceed twenty cents per month for eachswitched access line and thereafter shall not exceed tencents per month for each switched access line ORRADIO ACCESS LINE. The tax shall be uniform for each switchedaccess line OR RADIO ACCESS LINE. THE TAX IMPOSED UNDER THISSUBSECTION SHALL BE REMITTED TO THE STATE TREASURER BY LOCALEXCHANGE COMPANIES AND RADIO COMMUNICATIONS
SERVICE COMPANIES ON A TAX RETURN PROVIDEDBY THE MILITARY DEPARTMENT WITHIN THIRTY DAYS AFTER THE END OFTHE MONTH IN WHICH THE TAX WAS COLLECTED. A LOCAL EXCHANGECOMPANY THAT SERVES LESS THAN TWO PERCENT OF THE ACCESS LINES INTHE STATE OF WASHINGTON MAY REMIT THE TAX TO THE STATE TREASURERTHIRTY DAYS AFTER THE LAST DAY OF THE CALENDAR QUARTER IN WHICHTHE TAX WAS DUE TO THE LOCAL EXCHANGE COMPANY. Tax proceedsshall be deposited by the treasure in the enhanced 911 accountcreated in RCW 38.52.540.
(4) By August 31st of each year the stateenhanced 911 coordinator shall recommend the level for the nextyear of the state enhanced 911 excise tax, BASED ON ASYSTEMATIC COST AND REVENUE ANALYSIS, to the utilities andtransportation commission. The commission shall by the followingOctober 31st determine the level of the state enhanced 911 excisetax ON SWITCHED ACCESS LINES for the following year. THESTATE ENHANCED 911 EXCISE TAX RATE ON RADIO ACCESS LINES SHALL BETHE SAME AS THE STATE ENHANCED 911 EXCISE TAX RATE ON SWITCHEDACCESS LINES.
Section 3. RCW 38.52.540 and 1994 c 96 s 7 areeach amended to read as follows:
The enhanced 911 account is created in thestate treasury. All receipts from the state enhanced 911 excisetax imposed by RCW 82.14B.030 shall be deposited into theaccount. Moneys in the account shall be used only to helpimplement and operate enhanced 911 state-wide, and toconduct a study of the tax base and rate for the 911 excise tax.ALL RECEIPTS FROM THE STATE ENHANCED 911 EXCISE TAX ON RADIOACCESS LINES IMPOSED BY RCW 82.14B.030 SHALL BE USED TO FUNDPLANNING AND IMPLEMENTATION OF ENHANCED 911 FOR RADIO ACCESSLINES. AND TO ASSIST COUNTIES THAT NEED ADDITIONAL RESOURCES TOCOVER UNFUNDED COSTS THAT CAN BE SHOWN TO RESULT FROM HANDLING911 CALLS FROM RADIO ACCESS LINE CALLERS, UNTIL AUTOMATICLOCATION IDENTIFICATION IS OPERATIONAL FOR RADIO ACCESS LINESUBSCRIBERS IN ALL THE COUNTIES IN WASHINGTON STATE. HOWEVER.FUNDS SHALL NOT BE DISTRIBUTED TO ANY COUNTS THAT HAS NOT IMPOSEDTHE MAXIMUM COUNTY ENHANCED 911 TAXES ALLOWED UNDER RCW82.14B.030 (1) AND (2). The state enhanced 911 coordinator,with the advice and assistance of the enhanced 911 advisorycommittee, shall specify by rule the purposes for which moneysmay be expended from this account. AFTER DECEMBER 31. 1998, MONEYSMAY NOT BE EXPENDED TO COUNTIES FOR SALARIES OR BENEFITS INSUPPORT OF THE ENHANCED 911 CALL ANSWERING FUNCTION.
NEW SECTION. Section 4. The secretary of stateshall submit this act to the people for their adoption andratification, or rejection, at the next general election to beheld in this state, in accordance with Article II, section 1 ofthe state Constitution and the laws adopted to facilitate itsoperation.