Pursuant to Chapter 82.14B RCW, there is levied an excise tax of $0.25 per month on each radio access line for which the address of the end user set forth in the records of the radio communications service company providing such radio access lines is located in Columbia County, to assist in financing the Columbia County emergency services communications system.
(Ord. 94-06 § 1)
Each radio communications service company providing radio access lines to end users in Columbia County is required to collect the tax imposed by CCC § 3.30.010 in trust for Columbia County. The tax imposed by CCC § 3.30.010 shall be set forth separately on each billing statement sent to each end user by a radio communications service company.
(Ord. 94-06 § 2)
Each radio communications service company shall report and remit to the Columbia County treasurer the amount of tax to be collected by each within 30 days following the month in which collection is to take place.
(Ord. 94-06 § 3)
In the event that the tax or any portion thereof imposed by CCC § 3.30.010 is ordered to be refunded by final judgment of a court of record, the county shall, upon presentation of a certified copy of the final judgment, pay to each radio communications service company the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom the tax was collected. Each company is required to promptly remit, to each end user who paid, the refund held in trust. To the extent end users entitled to a refund cannot be identified or located by the company with exercise of due diligence within three months of the date refund is received in trust by the company, the company shall return the undistributed trust funds and accumulations to the county, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled.
(Ord. 94-06 § 4)
The Columbia County treasurer is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, giving due regard to the statutory, regulatory, and operational differences between the providers of switched access lines and radio access lines.
(Ord. 94-06 § 6)