Skip to main content
Loading…
This section is included in your selections.

(1) Pursuant to RCW 82.14B.030(2), there is hereby imposed an enhanced 911 excise tax on the use of radio access lines:

(a) By subscribers whose place of primary use is located within Snohomish County in the amount of $0.70 per month for each radio access line. The amount of tax must be uniform for each radio access line under this subsection (1)(a); and

(b) By consumers whose retail transaction occurs within Snohomish County in the amount of $0.70 per retail transaction. The amount of tax must be uniform for each retail transaction under this subsection (1)(b).

(2) For the purpose of the county enhanced 911 taxes imposed by subsection (1)(b) of this section, the retail transaction is deemed to occur at the location where the transaction is sourced to under RCW 82.32.520(3)(c).

(3) The radio communications service company shall state the amount of the tax imposed by subsection (1)(a) of this section separately on the billing statement which is sent to the subscriber.

(4) The seller must state the amount of the tax imposed by subsection (1)(b) of this section separately in any sales invoice or instrument of sale provided to the consumer. (Added by Ord. 95-009 § 4, Mar. 29, 1995, Eff date Apr. 13, 1995; Amended by Ord. 99-053 § 3, June 23, 1999, Eff date July 5, 1999; Amended by Ord. 02-036, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).