82.14B.060 - County imposition of tax -- Ordinance -- Department notice. - Washington Statutes

County imposition of tax — Ordinance — Department notice. (Effective until October 1, 2010.)

A county legislative authority imposing a tax under this chapter shall establish by ordinance all necessary and appropriate procedures for the administration and collection of the tax, which ordinance shall provide for reimbursement to the telephone companies for actual costs of administration and collection of the tax imposed. The ordinance shall also provide that the due date for remittance of the tax collected shall be on or before the last day of the month following the month in which the tax liability accrues.

[1998 c 304 § 5; 1981 c 160 § 6.]

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

RCW 82.14B.060

County imposition of tax — Ordinance — Department notice. (Effective October 1, 2010.)

A county legislative authority imposing a tax under this chapter must establish by ordinance all necessary and appropriate procedures for the administration of the county enhanced 911 excise taxes by the department. A county legislative authority imposing a tax under this chapter must provide the department notification of the imposition of the tax or a change in the tax no less than seventy-five days before the effective date of the imposition of the tax or the change in the tax.

[2010 1st sp.s. c 19 § 8; 1998 c 304 § 5; 1981 c 160 § 6.]

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

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