2020-12-28-minutes-public-works-study-session

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Kittitas County Board of County Commissioners County Code . Title 3 Revenue and ... Page 28 of 41 2. The amount of tax shall be uniform for each line and must be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. 3. Taxes imposed under this section shall be collected by each interconnected voice over internet protocol service company providing interconnected voice over internet protocol service to end users whose place of primary use is Kittitas County. The interconnected voice over internet protocol service company shall state the amount of tax separately on the billing statement which is sent to the user. 4. To the extent that a local exchange carrier and an interconnected voice over internet protocol service company contractually jointly provide a single service line, only one service company is responsible for remitting the enhanced 911 excise taxes, and nothing in this Chapter precludes service companies who jointly provide service from agreeing by contract which of them shall remit the taxes collected. (D 0-2010-009, 2010) 3.45.030 Use of proceeds. The proceeds of this tax shall be used for an "enhanced 911 telephone system" as defined in RCW 82.146.020. (® 0-2010-009,2010) 3.45.035 Tax Collection. Kittitas County must contract with the Washington State Department of Revenue for the administration and collection of the excise tax as proscribed in Section 4, Chapter 19, Laws of 2010 1 st Special Session. D 0-2010-009,2010) 3.45.040 Remittance and Deposit of Taxes. Each local exchange company, radio communications service company, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service company shall remit all taxes to the Washington State Department of Revenue ("Department") on a tax return provided by the Department. The taxes are due as provided in RCW 82.146.061. (n 0-2013-014,2013; 0-2010-009,2010) 3.45.045 Notice to Local Exchange Companies, Radio Communications Service Companies, and Interconnected Voice Over Internet Protocol Service Companies. Notice of the tax shall be provided by Kittitas County to all the local exchange companies, radio communications service companies, each seller of prepaid wireless telecommunications services, and interconnected voice over internet protocol service companies serving in the County at least 60 days in advance of the date on which the first payment is due. (Ll 0-2013-014,2013;D 0-2010-009,2010) 3.45.050 Severability. If any provision or section of this Chapter shall be held invalid, all other parts, provisions and sections of this Chapter shall continue in full force and effect. (D 0-2010-009, 2010) Chapter 3.46 CURRENT USE OPEN SPACE LAND PROGRAM AND PUBLIC BENEFIT RATING SYSTEM https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020