82.14B.040 - Collection of tax. - Washington Statutes

Collection of tax. (Effective until January 1, 2011.)

The state enhanced 911 tax and the county enhanced 911 tax on switched access lines shall be collected from the subscriber by the local exchange company providing the switched access line. The state enhanced 911 tax and the county 911 tax on radio access lines shall be collected from the subscriber by the radio communications service company providing the radio access line to the subscriber. The amount of the tax shall be stated separately on the billing statement which is sent to the subscriber.

[2002 c 341 § 9; 1998 c 304 § 4; 1994 c 96 § 4; 1991 c 54 § 12; 1981 c 160 § 4.]

Notes: Severability -- Effective date -- 2002 c 341: See notes following RCW 38.52.501.

Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.

Finding -- Intent -- Effective dates -- 1994 c 96: See notes following RCW 82.14B.020.

Referral to electorate -- 1991 c 54: See note following RCW 38.52.030.

RCW 82.14B.040

Collection of tax. (Effective January 1, 2011.)

(1) The state enhanced 911 excise tax and the county enhanced 911 excise tax on switched access lines must be collected from the subscriber by the local exchange company providing the switched access line.

     (2) The state enhanced 911 excise tax and the county enhanced 911 excise tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber.

     (3) The state and county enhanced 911 excise taxes on interconnected voice over internet protocol service lines must be collected from the subscriber by the interconnected voice over internet protocol service company providing the interconnected voice over internet protocol service line to the subscriber.

     (4) The amount of the tax must be stated separately on the billing statement which is sent to the subscriber.

[2010 1st sp.s. c 19 § 6; 2002 c 341 § 9; 1998 c 304 § 4; 1994 c 96 § 4; 1991 c 54 § 12; 1981 c 160 § 4.]

Notes: Effective dates -- 2010 1st sp.s. c 19: See note following RCW 82.14B.010.

Severability -- Effective date -- 2002 c 341: See notes following RCW 38.52.501.

Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.

Finding -- Intent -- Effective dates -- 1994 c 96: See notes following RCW 82.14B.020.

Referral to electorate -- 1991 c 54: See note following RCW 38.52.030.