36.95.100 - Tax levied -- Maximum -- Exemptions. - Washington Statutes

Tax levied — Maximum — Exemptions.

The tax provided for in RCW 36.95.090 and this section shall not exceed sixty dollars per year per television set, and no person shall be taxed for more than one television set, except that a motel or hotel or any person owning in excess of five television sets shall pay at a rate of one-fifth of the annual tax rate imposed for each of the first five television sets and one-tenth of such rate for each additional set thereafter. An owner of a television set within the district shall be exempt from paying any tax on such set under this chapter: (1) If either (a) his or her television set does not receive at least a class grade B contour signal retransmitted by the television translator station or other similar device operated by the district, as such class is defined under regulations of the Federal Communications Commission as of August 9, 1971, or (b) he or she is currently subscribing to and receiving the services of a community antenna system (CATV) to which his or her television set is connected; and (2) if he or she filed a statement with the board claiming his or her grounds for exemption. Space for such statement shall be provided for in the tax notice which the treasurer shall send to taxpayers in behalf of the district.

[2009 c 549 § 4158; 1981 c 52 § 2; 1975 c 11 § 1; 1971 ex.s. c 155 § 10.]