BP BHEAD INT H [Atlas:Generic]

AN ACT Relating to the implementation of the enhanced 911 excise tax study recommendations regarding 911 emergency communications system funding; amending RCW 82.14B.030 and 38.52.540; creating a new section; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. (1) The legislature finds that:

(a) The state enhanced 911 excise tax imposed at the current rate of twenty cents per switched access line per month generates adequate tax revenues to enhance the 911 telephone system for switched access lines state-wide by December 31, 1998, as mandated in RCW 38.52.510;

(b) The tax revenues generated from the state enhanced 911 excise tax when the tax rate decreases to a maximum of ten cents per switched access line on January 1, 1999, will not be adequate to fund the long‑term operation and equipment replacement costs for the enhanced 911 telephone systems in the counties that receive financial assistance from the state enhanced 911 office;

(c) Some counties will need financial assistance from the state enhanced 911 office to implement and maintain enhanced 911 for radio access lines because the tax revenue generated from the county enhanced 911 excise tax on radio access lines is not adequate;

(d) Some counties currently incur costs due to enhanced 911 calls from radio access lines that are not eligible for funding under chapter 365‑300 WAC;

(e) The tax revenues generated when the state enhanced 911 excise tax rate drops to a maximum of ten cents per switched access line on January 1, 1999, will not be adequate to implement and maintain enhanced 911 for radio access lines in counties that require financial assistance from the state;

(f) The state does not impose the state enhanced 911 excise tax on radio access lines;

(g) Counties should not request state financial assistance for implementation and maintenance of enhanced 911 for switched access lines or radio access lines unless the county has imposed the maximum enhanced 911 tax authorized in RCW 82.14B.030; and

(h) Counties that provide 911 service through intergovernmental agencies may not be eligible for county or city risk pools and must purchase insurance on an individual basis. Insurance costs are increasing for these counties. Insurance costs could be reduced if county 911 centers were granted immunity from civil liability except for an act or omission constituting gross negligence or wanton or willful misconduct.

(2) The intent of this act is to acknowledge the recommendations contained in the report the legislature dated July 1, 1995, entitled "Enhanced 911 Excise Taxes" to insure long‑term funding of the enhanced 911 emergency telephone systems.

Sec. 2. RCW 82.14B.030 and 1994 c 96 s 3 are each amended to read as follows:

(1) The legislative authority of a county may impose a county enhanced 911 excise tax on the use of switched access lines in an amount not exceeding fifty cents per month for each switched access line. The amount of tax shall be uniform for each switched access line. Each county shall provide notice of such tax to all local exchange companies serving in the county at least sixty days in advance of the date on which the first payment is due.

(2) The legislative authority of a county may also impose a county 911 excise tax on the use of radio access lines located within the county in an amount not exceeding twenty-five cents per month for each radio access line. The amount of tax shall be uniform for each radio access line. The county shall provide notice of such tax to all radio communications service companies serving in the county at least sixty days in advance of the date on which the first payment is due. Any county imposing this tax shall include in its ordinance a refund mechanism whereby the amount of any tax ordered to be refunded by the judgment of a court of record, or as a result of the resolution of any appeal therefrom, shall be refunded to the radio communications service company or local exchange company that collected the tax, and those companies shall reimburse the users who paid the tax. The ordinance shall further provide that to the extent the users who paid the tax cannot be identified or located, the tax paid by those users shall be returned to the county.

(3) ((~~Beginning January 1, 1992,~~)) A state enhanced 911 excise tax is imposed on the use of all switched access lines and all radio access lines in the state. ((~~For 1992, the tax shall be set at a rate of twenty cents per month for each switched access line. Until December 31, 1998,~~)) The amount of tax shall not exceed twenty cents per month for each switched access line ((~~and thereafter shall not exceed ten cents per month for each switched access line~~)) or radio access line. The tax shall be uniform for each switched access line or radio access line. The tax imposed under this subsection shall be remitted to the state treasurer by local exchange companies and radio communications service companies on a tax return provided by the military department within thirty days after the end of the month in which the tax was collected. A local exchange company that serves less than two percent of the access lines in the state of Washington may remit the tax to the state treasurer thirty days after the last day of the calendar quarter in which the tax was due to the local exchange company. Tax proceeds shall be deposited by the treasurer in the enhanced 911 account created in RCW 38.52.540.

(4) By August 31st of each year the state enhanced 911 coordinator shall recommend the level for the next year of the state enhanced 911 excise tax, based on a systematic cost and revenue analysis, to the utilities and transportation commission. The commission shall by the following October 31st determine the level of the state enhanced 911 excise tax on switched access lines for the following year. The state enhanced 911 excise tax rate on radio access lines shall be the same as the state enhanced 911 excise tax rate on switched access lines.

Sec. 3. RCW 38.52.540 and 1994 c 96 s 7 are each amended to read as follows:

The enhanced 911 account is created in the state treasury. All receipts from the state enhanced 911 excise tax imposed by RCW 82.14B.030 shall be deposited into the account. Moneys in the account shall be used only to help implement and operate enhanced 911 state-wide((~~, and to conduct a study of the tax base and rate for the 911 excise tax~~)). All receipts from the state enhanced 911 excise tax on radio access lines imposed by RCW 82.14B.030 shall be used to fund planning and implementation of enhanced 911 for radio access lines, and to assist counties that need additional resources to cover unfunded costs that can be shown to result from handling 911 calls from radio access line callers, until automatic location identification is operational for radio access line subscribers in all the counties in Washington state. However, funds shall not be distributed to any county that has not imposed the maximum county enhanced 911 taxes allowed under RCW 82.14B.030 (1) and (2). The state enhanced 911 coordinator, with the advice and assistance of the enhanced 911 advisory committee, shall specify by rule the purposes for which moneys may be expended from this account.

NEW SECTION. Sec. 4. This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997.