Chapter 82.14B RCW

COUNTIES—TAX ON TELEPHONE ACCESS LINE USE

Sections
Findings.
Definitions.
County enhanced 911 excise tax on use of switched access lines and radio access lines authorizedAmountState enhanced 911 excise taxAmount.
Tax preferencesExpiration dates.
Collection of tax.
Payment and collection of taxesPenalties for violations.
Use of proceeds.
Use of funds voluntarily remitted.
County imposition of taxOrdinanceDepartment notice.
Administration by departmentExtending reporting periods.
Administration and collection by departmentCounty enhanced 911 excise tax account created.
County enhanced 911 excise tax account distributionsEnhanced 911 excise tax imposed in excess of maximum allowable.
Filing of tax returnsCredit or refund for bad debts.
ExemptionActivities immune from taxation under constitutions.
Burden of proof that sale is not to subscriberEffect of resale certificateLiability if no retail certificatePenaltiesExceptions.
Personal liability upon termination, dissolution, or abandonment of businessExemptionsNoticeApplicabilityCollections.
Severability1981 c 160.