BILL REQ. #:  H-3066.2 

Read first time 04/13/09.   Referred to Committee on Finance.

     AN ACT Relating to funding enhanced 911 emergency communication systems; amending RCW 82.14B.010, 82.14B.040, 82.14B.042, 82.14B.050, 82.14B.060, 82.14B.061, 82.14B.150, 82.14B.160, 82.14B.200, 38.52.510, 38.52.520, 38.52.532, 38.52.545, 38.52.550, and 38.52.561; reenacting and amending RCW 82.14B.020, 82.14B.030, 38.52.540, and 43.79A.040; adding new sections to chapter 82.14B RCW; creating a new section; repealing RCW 82.14B.070, 82.14B.090, and 82.14B.100; prescribing penalties; providing effective dates; and providing for submission of this act to a vote of the people.

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

Sec. 1   RCW 82.14B.010 and 1991 c 54 s 9 are each amended to read as follows:
     The legislature finds that the state and counties should be provided with an additional revenue source to fund enhanced 911 emergency communication systems throughout the state on a multicounty((,)) or countywide((, or district-wide)) basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to impose an excise tax on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.

Sec. 2   RCW 82.14B.020 and 2007 c 54 s 16 and 2007 c 6 s 1009 are each reenacted and amended to read as follows:
     As used in this chapter:
     (1) (("Emergency services communication system" means a multicounty, countywide, or districtwide radio or landline communications network, including an enhanced 911 telephone system, which provides rapid public access for coordinated dispatching of services, personnel, equipment, and facilities for police, fire, medical, or other emergency services.
     (2))) "Enhanced 911 ((telephone)) communications system" means a public telephone system consisting of a network, database, and on-premises equipment that is accessed by dialing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answering point. The system includes the capability to selectively route incoming 911 calls to the appropriate public safety answering point that operates in a defined 911 service area and the capability to automatically display the name, address, and telephone number of incoming 911 calls at the appropriate public safety answering point.
     (((3))) (2) "Interconnected voice over internet protocol service" has the same meaning as provided by the federal communications commission in 47 C.F.R. Sec. 9.3 on January 1, 2009, or a subsequent date determined by the department.
     (3) "Interconnected voice over internet protocol service line" means an interconnected voice over internet protocol service that offers an active telephone number or successor dialing protocol assigned by a voice over internet protocol provider to a voice over internet protocol service customer that has inbound and outbound calling capability, which can directly access a public safety answering point when such a voice over internet protocol service customer has a place of primary use in the state.
     (4) "Switched access line" means the telephone service line which connects a subscriber's main telephone(s) or equivalent main telephone(s) to the local exchange company's switching office.
     (((4))) (5) "Local exchange company" has the meaning ascribed to it in RCW 80.04.010.
     (((5))) (6) "Radio access line" means the telephone number assigned to or used by a subscriber for two-way local wireless voice service available to the public for hire from a radio communications service company. Radio access lines include, but are not limited to, radio-telephone communications lines used in cellular telephone service, personal communications services, and network radio access lines, or their functional and competitive equivalent. Radio access lines do not include lines that provide access to one-way signaling service, such as paging service, or to communications channels suitable only for data transmission, or to nonlocal radio access line service, such as wireless roaming service, or to a private telecommunications system.
     (((6))) (7) "Radio communications service company" has the meaning ascribed to it in RCW 80.04.010, except that it does not include radio paging providers. It does include those persons or entities that provide commercial mobile radio services, as defined by Title 47 U.S.C. Sec. 332(d)(1), and both facilities-based and nonfacilities-based resellers.
     (((7))) (8) "Private telecommunications system" has the meaning ascribed to it in RCW 80.04.010.
     (((8))) (9) "Subscriber" means the retail purchaser of telephone service as telephone service is defined in RCW 82.16.010, or the retail purchaser of interconnected voice over internet protocol service.
     (((9))) (10) "Place of primary use" ((has the meaning ascribed to it in RCW 82.04.065)) means the street address representative of where the subscriber's use of the radio access line or interconnected voice over internet protocol service line occurs, which must be:
     (a) The residential street address or the primary business street address of the subscriber; and
     (b) In the case of radio access lines, within the licensed service area of the home service provider.

Sec. 3   RCW 82.14B.030 and 2007 c 54 s 17 and 2007 c 6 s 1024 are each reenacted and 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)) seventy 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. The tax imposed under this subsection shall be remitted to the department of revenue by local exchange companies on a tax return provided by the department. The tax shall be deposited in the county enhanced 911 excise tax account as provided in section 4 of this act.
     (2) The legislative authority of a county may also impose a county enhanced 911 excise tax on the use of radio access lines whose place of primary use is located within the county in an amount not exceeding ((fifty)) seventy 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 subscribers who paid the tax. The ordinance shall further provide that to the extent the subscribers who paid the tax cannot be identified or located, the tax paid by those subscribers shall be returned to the county. The tax imposed under this section shall be remitted to the department of revenue by radio communications service companies, including those companies that resell radio access lines, on a tax return provided by the department. The tax shall be deposited in the county enhanced 911 excise tax account as provided in section 4 of this act.
     (3) The legislative authority of a county may impose a county enhanced 911 excise tax on the use of interconnected voice over internet protocol service lines in an amount not exceeding seventy cents per month for each interconnected voice over internet protocol service line. The amount of tax shall be uniform for each line and shall be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. The interconnected voice over internet protocol service company shall use the place of primary use of the subscriber to determine which county's enhanced 911 excise tax applies to the service provided by the subscriber. Each county shall provide notice of such tax to all voice over internet protocol service companies serving in the county at least sixty days in advance of the date on which the first payment is due. The tax imposed under this section shall be remitted to the department of revenue by interconnected voice over internet protocol service companies on a tax return provided by the department. The tax shall be deposited in the county enhanced 911 excise tax account as provided in section 4 of this act. To the extent that a local exchange carrier and an interconnected voice over internet protocol service company jointly provide a single service line, only one service company will be responsible for remitting county enhanced 911 excise taxes, and nothing in this section shall preclude service companies who jointly provide service lines from agreeing by contract which of them shall remit the taxes collected.
     (4) Counties imposing a county enhanced 911 excise tax must provide an annual update to the enhanced 911 coordinator detailing the proportion of their county enhanced 911 excise tax that is being spent on:
     (a) Efforts to modernize their existing 911 system; and
     (b) Basic and enhanced 911 operational costs.
     (5) A state enhanced 911 excise tax is imposed on all switched access lines in the state. The amount of tax shall not exceed twenty-five cents per month for each switched access line. The tax shall be uniform for each switched access line. The tax imposed under this subsection shall be remitted to the department of revenue by local exchange companies on a tax return provided by the department. Tax proceeds shall be deposited by the treasurer in the enhanced 911 account created in RCW 38.52.540.
     (((4))) (6) A state enhanced 911 excise tax is imposed on all radio access lines whose place of primary use is located within the state in an amount of twenty-five cents per month for each radio access line. The tax shall be uniform for each radio access line. The tax imposed under this section shall be remitted to the department of revenue by radio communications service companies, including those companies that resell radio access lines, on a tax return provided by the department. Tax proceeds shall be deposited by the treasurer in the enhanced 911 account created in RCW 38.52.540. The tax imposed under this section is not subject to the state sales and use tax or any local tax.
     (((5))) (7) A state enhanced 911 excise tax is imposed on all interconnected voice over internet protocol service lines in the state. The amount of tax may not exceed twenty-five cents per month for each interconnected voice over internet protocol service line whose place of primary use is located in the state. The amount of tax must be uniform for each line and must be levied on no more than the number of voice over internet protocol service lines on an account that are capable of simultaneous unrestricted outward calling to the public switched telephone network. The tax imposed under this subsection must be remitted to the department of revenue by interconnected voice over internet protocol service companies on a tax return provided by the department. Tax proceeds must be deposited by the treasurer in the enhanced 911 account created in RCW 38.52.540. To the extent that a local exchange carrier and an interconnected voice over internet protocol service company jointly provide a single service line, only one service company will be responsible for remitting state enhanced 911 excise taxes, and nothing in this section precludes service companies that jointly provide service lines from agreeing by contract which of them will remit the taxes collected.
     (8) 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 imposed by subsections (((3))) (5) and (7) of this section, 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)) taxes imposed by subsections (5) and (7) of this section for the following year.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.14B RCW to read as follows:
     (1) Counties imposing an enhanced 911 excise tax under RCW 82.14B.030 must contract with the department for the administration and collection of the tax prior to the effective date of a resolution or ordinance imposing the tax. The department may deduct a percentage amount, as provided by contract, of no more than two percent of the enhanced 911 excise taxes collected to cover administration and collection expenses incurred by the department. If a county imposes an enhanced 911 excise tax with an effective date of January 1, 2010, the county must contract with the department for the administration and collection of the tax by December 1, 2009.
     (2) The remainder of any portion of the county enhanced 911 excise tax under RCW 82.14B.030 that is collected by the department must be deposited in the county enhanced 911 excise tax account hereby created in the custody of the state treasurer. Expenditures from the account may be used only for distribution to counties imposing an enhanced 911 excise tax. Only the state treasurer or his or her designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW, and an appropriation is not required for expenditures.

NEW SECTION.  Sec. 5   A new section is added to chapter 82.14B RCW to read as follows:
     (1) All moneys that accrue in the county enhanced 911 excise tax account created in section 4 of this act must be distributed monthly by the state treasurer to the counties in the amount of the taxes collected on behalf of each county, minus the administration and collection fee retained by the department as provided in section 4 of this act.
     (2) If a county imposes by resolution or ordinance an enhanced 911 excise tax that is in excess of the maximum allowable county enhanced 911 excise tax provided in RCW 82.14B.030, the ordinance or resolution may not be considered void in its entirety, but only with respect to that portion of the enhanced 911 excise tax that is in excess of the maximum allowable tax.

Sec. 6   RCW 82.14B.040 and 2002 c 341 s 9 are each amended to read as follows:
     The state enhanced 911 excise tax and the county enhanced 911 excise 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 excise tax and the county 911 excise 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 state and county enhanced 911 excise taxes on interconnected voice over internet protocol service lines shall 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. The amount of the tax shall be stated separately on the billing statement which is sent to the subscriber.

Sec. 7   RCW 82.14B.042 and 2002 c 341 s 10 are each amended to read as follows:
     (1) The state and county enhanced 911 excise taxes imposed by this chapter must be paid by the subscriber to the local exchange company providing the switched access line ((or)), the radio communications service company providing the radio access line, or the interconnected voice over internet protocol service company providing interconnected voice over internet protocol service, and each local exchange company ((and)), each radio communications service company, and each interconnected voice over internet protocol service company shall collect from the subscriber the full amount of the taxes payable. The state and county enhanced 911 excise taxes required by this chapter to be collected by ((the local exchange company or the radio communications service)) a company are deemed to be held in trust by the ((local exchange company or the radio communications service)) company until paid to the department. Any local exchange company ((or)), radio communications service company, or interconnected voice over internet protocol service company that appropriates or converts the tax collected to its own use or to any use other than the payment of the tax to the extent that the money collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.
     (2) If any local exchange company ((or)), radio communications service, or interconnected voice over internet protocol service company fails to collect the state or county enhanced 911 excise tax or, after collecting the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of its own act or the result of acts or conditions beyond its control, the ((local exchange company or the radio communications service)) company is personally liable to the state for the amount of the tax, unless the ((local exchange company or the radio communications service)) company has taken from the buyer in good faith a properly executed resale certificate under RCW 82.14B.200.
     (3) The amount of tax, until paid by the subscriber to the local exchange company, the radio communications service company, the interconnected voice over internet protocol service company, or to the department, constitutes a debt from the subscriber to the ((local exchange company or the radio communications service)) company. Any ((local exchange company or radio communications service)) company that fails or refuses to collect the tax as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any subscriber who refuses to pay any tax due under this chapter is guilty of a misdemeanor. The state and county enhanced 911 excise taxes required by this chapter to be collected by the local exchange company ((or)), the radio communications service company, or the interconnected voice over internet protocol service company must be stated separately on the billing statement that is sent to the subscriber.
     (4) If a subscriber has failed to pay to the local exchange company ((or)), the radio communications service company, or the interconnected voice over internet protocol service company the state or county enhanced 911 excise taxes imposed by this chapter and the ((local exchange company or the radio communications service)) company has not paid the amount of the tax to the department, the department may, in its discretion, proceed directly against the subscriber for collection of the tax, in which case a penalty of ten percent may be added to the amount of the tax for failure of the subscriber to pay the tax to the ((local exchange company or the radio communications service)) company, regardless of when the tax is collected by the department. Tax under this chapter is due as provided under RCW 82.14B.061.

Sec. 8   RCW 82.14B.050 and 1981 c 160 s 5 are each amended to read as follows:
     The proceeds of any tax collected under this chapter shall be used by the county only for the ((emergency services)) enhanced 911 communications system.

Sec. 9   RCW 82.14B.060 and 1998 c 304 s 5 are each amended to read as follows:
     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)) acceptance of the county enhanced 911 excise taxes by the department.

Sec. 10   RCW 82.14B.061 and 2002 c 341 s 11 are each amended to read as follows:
     (1) The department of revenue shall administer and shall adopt such rules as may be necessary to enforce and administer the state and county enhanced 911 excise taxes imposed by this chapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045, 82.32.145, and 82.32.380, applies to the administration, collection, and enforcement of the state and county enhanced 911 excise taxes.
     (2) The state and county enhanced 911 excise taxes imposed by this chapter, along with reports and returns on forms prescribed by the department, are due at the same time the taxpayer reports other taxes under RCW 82.32.045. If no other taxes are reported under RCW 82.32.045, the taxpayer shall remit tax on an annual basis in accordance with RCW 82.32.045.
     (3) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year.
     (4) The state enhanced 911 excise taxes imposed by this chapter are in addition to any taxes imposed upon the same persons under chapters 82.08 and 82.12 RCW.

Sec. 11   RCW 82.14B.150 and 2004 c 153 s 309 are each amended to read as follows:
     (1) A local exchange company ((or)), radio communications service company, or interconnected voice over internet protocol service company shall file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the company. A ((local exchange company or radio communications service)) company filing returns on a cash receipts basis is not required to pay tax on debt subject to credit or refund under subsection (2) of this section.
     (2) A local exchange company ((or)), radio communications service company, or interconnected voice over internet protocol service company is entitled to a credit or refund for state and county enhanced 911 excise taxes previously paid on bad debts, as that term is used in Title 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.

Sec. 12   RCW 82.14B.160 and 1998 c 304 s 8 are each amended to read as follows:
     The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.

Sec. 13   RCW 82.14B.200 and 2002 c 341 s 12 are each amended to read as follows:
     (1) Unless a local exchange company ((or a)), radio communications service company, or interconnected voice over internet protocol service company has taken from the buyer a resale certificate or equivalent document under RCW 82.04.470, the burden of proving that a sale of the use of a switched access line ((or)), radio access line, or interconnected voice over internet protocol service line was not a sale to a subscriber is upon the person who made the sale.
     (2) If a local exchange company ((or a)), radio communications service company, or interconnected voice over internet protocol service company does not receive a resale certificate at the time of the sale, have a resale certificate on file at the time of the sale, or obtain a resale certificate from the buyer within a reasonable time after the sale, the local exchange company or the radio communications service company remains liable for the tax as provided in RCW 82.14B.042, unless the local exchange company ((or)), the radio communications service company, or the interconnected voice over internet protocol service company can demonstrate facts and circumstances according to rules adopted by the department of revenue that show the sale was properly made without payment of the state or county enhanced 911 excise tax.
     (3) The penalty imposed by RCW 82.32.291 may not be assessed on state or county enhanced 911 excise taxes due but not paid as a result of the improper use of a resale certificate. This subsection does not prohibit or restrict the application of other penalties authorized by law.

Sec. 14   RCW 38.52.510 and 1991 c 54 s 3 are each amended to read as follows:
     By December 31, 1998, each county, singly or in combination with adjacent counties, shall implement ((district-wide,)) countywide((,)) or multicountywide enhanced 911 emergency communications systems so that enhanced 911 is available throughout the state. The county shall provide funding for the enhanced 911 communication system in the county ((or district)) in an amount equal to the amount the maximum tax under RCW 82.14B.030(1) would generate in the county ((or district)) or the amount necessary to provide full funding of the system in the county ((or district)), whichever is less. The state enhanced 911 coordination office established by RCW 38.52.520 shall assist and facilitate enhanced 911 implementation throughout the state.

Sec. 15   RCW 38.52.520 and 1991 c 54 s 4 are each amended to read as follows:
     A state enhanced 911 coordination office, headed by the state enhanced 911 coordinator, is established in the emergency management division of the department. Duties of the office shall include:
     (1) Coordinating and facilitating the implementation and operation of enhanced 911 emergency communications systems throughout the state;
     (2) Seeking advice and assistance from, and providing staff support for, the enhanced 911 advisory committee; ((and))
     (3) Recommending to the utilities and transportation commission by August 31st of each year the level of the state enhanced 911 excise tax for the following year;
     (4) Considering base needs of individual counties for specific assistance, specify rules defining the purposes for which available state enhanced 911 funding may be expended, with the advice and assistance of the enhanced 911 advisory committee; and
     (5) Providing an annual update to the enhanced 911 advisory committee on how much money each county has spent on:
     (a) Efforts to modernize their existing 911 system; and
     (b) Basic and enhanced 911 operational costs.

Sec. 16   RCW 38.52.532 and 2006 c 210 s 2 are each amended to read as follows:
     On an annual basis, the enhanced 911 advisory committee shall provide an update on the status of enhanced 911 service in the state to the appropriate committees in the legislature. The update must include progress by counties towards creating greater efficiencies in enhanced 911 operations including, but not limited to, regionalization of facilities, centralization of equipment, and statewide purchasing.

Sec. 17   RCW 38.52.540 and 2002 c 371 s 905 and 2002 c 341 s 4 are each reenacted and amended to read as follows:
     (1) The enhanced 911 account is created in the state treasury. All receipts from the state enhanced 911 excise taxes imposed by RCW 82.14B.030 ((shall)) must be deposited into the account. Moneys in the account ((shall)) must be used only to support the statewide coordination and management of the enhanced 911 communications system, for the implementation of wireless enhanced 911 statewide, for the modernization of enhanced 911 communications systems statewide, and to help supplement, within available funds, the operational costs of the system, including adequate funding of counties to enable implementation of wireless enhanced 911 service ((and reimbursement of radio communications service companies for costs incurred in providing wireless enhanced 911 service pursuant to negotiated contracts between the counties or their agents and the radio communications service companies)) and cost recovery for the deployment, improvement, and maintenance of phase I and phase II wireless enhanced 911 service, including costs expended by the radio communications service company for such purposes, and for expenses of administering the fund.
     (2) Funds generated by the enhanced 911 excise tax imposed by RCW 82.14B.030(((3))) (5) shall not be distributed to any county that has not imposed the maximum county enhanced 911 excise tax allowed under RCW 82.14B.030(1). Funds generated by the enhanced 911 excise tax imposed by RCW 82.14B.030(((4))) (6) shall not be distributed to any county that has not imposed the maximum county enhanced 911 excise tax allowed under RCW 82.14B.030(2).
     (3) The state enhanced 911 coordinator, with the advice and assistance of the enhanced 911 advisory committee, is authorized to enter into statewide agreements to improve the efficiency of enhanced 911 services for all counties and shall specify by rule the additional purposes for which moneys, if available, may be expended from this account.
     (((4) During the 2001-2003 fiscal biennium, the legislature may transfer from the enhanced 911 account to the state general fund such amounts as reflect the excess fund balance of the account.))

Sec. 18   RCW 38.52.545 and 2001 c 128 s 3 are each amended to read as follows:
     In specifying rules defining the purposes for which available state enhanced 911 moneys may be expended, the state enhanced 911 coordinator, with the advice and assistance of the enhanced 911 advisory committee, shall consider base needs of individual counties for specific assistance. Priorities for available enhanced 911 funding are as follows: (1) To assure that 911 dialing is operational statewide; (2) to assist counties as necessary to assure that they can achieve a basic service level for 911 operations; and (3) to assist counties as practicable to acquire items of a capital nature appropriate to ((increasing)) modernize systems and increase 911 effectiveness.

Sec. 19   RCW 38.52.550 and 2002 c 341 s 5 are each amended to read as follows:
     A telecommunications company, ((or)) radio communications service company, ((providing emergency communications systems or services)) interconnected voice over internet protocol service company, or a business or individual providing database information to enhanced 911 emergency communication ((system)) service personnel shall not be liable for civil damages caused by an act or omission of the company, business, or individual in the:
     (1) Good faith release of information not in the public record, including unpublished or unlisted subscriber information to emergency service providers responding to calls placed to a 911 or enhanced 911 emergency service; or
     (2) Design, development, installation, maintenance, or provision of consolidated 911 or enhanced 911 emergency communication systems or services other than an act or omission constituting gross negligence or wanton or willful misconduct.

Sec. 20   RCW 38.52.561 and 2002 c 341 s 6 are each amended to read as follows:
     The state enhanced 911 coordinator, with the advice and assistance of the enhanced 911 advisory committee, shall set nondiscriminatory, uniform technical and operational standards consistent with the rules of the federal communications commission for the transmission of 911 calls from radio communications service companies and interconnected voice over internet protocol service companies to enhanced 911 emergency communications systems. These standards must not exceed the requirements set by the federal communications commission. The authority given to the state enhanced 911 coordinator in this section is limited to setting standards as set forth in this section and does not constitute authority to regulate radio communications service companies or interconnected voice over internet protocol service companies.

Sec. 21   RCW 43.79A.040 and 2008 c 239 s 9, 2008 c 208 s 9, 2008 c 128 s 20, and 2008 c 122 s 24 are each reenacted and amended to read as follows:
     (1) Money in the treasurer's trust fund may be deposited, invested, and reinvested by the state treasurer in accordance with RCW 43.84.080 in the same manner and to the same extent as if the money were in the state treasury.
     (2) All income received from investment of the treasurer's trust fund shall be set aside in an account in the treasury trust fund to be known as the investment income account.
     (3) The investment income account may be utilized for the payment of purchased banking services on behalf of treasurer's trust funds including, but not limited to, depository, safekeeping, and disbursement functions for the state treasurer or affected state agencies. The investment income account is subject in all respects to chapter 43.88 RCW, but no appropriation is required for payments to financial institutions. Payments shall occur prior to distribution of earnings set forth in subsection (4) of this section.
     (4)(a) Monthly, the state treasurer shall distribute the earnings credited to the investment income account to the state general fund except under (b) and (c) of this subsection.
     (b) The following accounts and funds shall receive their proportionate share of earnings based upon each account's or fund's average daily balance for the period: The Washington promise scholarship account, the college savings program account, the Washington advanced college tuition payment program account, the agricultural local fund, the American Indian scholarship endowment fund, the foster care scholarship endowment fund, the foster care endowed scholarship trust fund, the students with dependents grant account, the basic health plan self-insurance reserve account, the contract harvesting revolving account, the Washington state combined fund drive account, the commemorative works account, the county enhanced 911 excise tax account, the Washington international exchange scholarship endowment fund, the toll collection account, the developmental disabilities endowment trust fund, the energy account, the fair fund, the family leave insurance account, the food animal veterinarian conditional scholarship account, the fruit and vegetable inspection account, the future teachers conditional scholarship account, the game farm alternative account, the GET ready for math and science scholarship account, the grain inspection revolving fund, the juvenile accountability incentive account, the law enforcement officers' and firefighters' plan 2 expense fund, the local tourism promotion account, the pilotage account, the produce railcar pool account, the regional transportation investment district account, the rural rehabilitation account, the stadium and exhibition center account, the youth athletic facility account, the self-insurance revolving fund, the sulfur dioxide abatement account, the children's trust fund, the Washington horse racing commission Washington bred owners' bonus fund account, the Washington horse racing commission class C purse fund account, the individual development account program account, the Washington horse racing commission operating account (earnings from the Washington horse racing commission operating account must be credited to the Washington horse racing commission class C purse fund account), the life sciences discovery fund, the Washington state heritage center account, the reduced cigarette ignition propensity account, and the reading achievement account. However, the earnings to be distributed shall first be reduced by the allocation to the state treasurer's service fund pursuant to RCW 43.08.190.
     (c) The following accounts and funds shall receive eighty percent of their proportionate share of earnings based upon each account's or fund's average daily balance for the period: The advanced right-of-way revolving fund, the advanced environmental mitigation revolving account, the city and county advance right-of-way revolving fund, the federal narcotics asset forfeitures account, the high occupancy vehicle account, the local rail service assistance account, and the miscellaneous transportation programs account.
     (5) In conformance with Article II, section 37 of the state Constitution, no trust accounts or funds shall be allocated earnings without the specific affirmative directive of this section.

NEW SECTION.  Sec. 22   The following acts or parts of acts are each repealed:
     (1) RCW 82.14B.070 (Emergency service communication districts--Authorized -- Consolidation -- Dissolution) and 1994 c 54 s 1 & 1987 c 17 s 1;
     (2) RCW 82.14B.090 (Emergency service communication districts--Emergency service communication system -- Financing -- Excise tax) and 1991 c 54 s 13 & 1987 c 17 s 3; and
     (3) RCW 82.14B.100 (Emergency service communication districts--Application of RCW 82.14B.040 through 82.14B.060) and 1991 c 54 s 14 & 1987 c 17 s 4.

NEW SECTION.  Sec. 23   If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

NEW SECTION.  Sec. 24   The office of the code reviser may alphabetize the account names in RCW 43.79A.040 during codification.

NEW SECTION.  Sec. 25   (1) Except as otherwise provided in this section, this act takes effect October 1, 2009.
     (2) Sections 1 through 3, 5 through 8, 11 through 20, and 22 of this act take effect January 1, 2010.

NEW SECTION.  Sec. 26   The secretary of state shall submit this act to the people for their adoption and ratification, or rejection, at a special election to be held in this state on the date specified in RCW 29A.04.321(2)(e), in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation.