Finds that: (1) The state and counties should be provided with revenue sources to fund enhanced 911 emergency communications service throughout the state on a multicounty or countywide basis; and

(2) The most efficient and appropriate method of deriving revenues for this purpose is to impose enhanced 911 service fees on wireline, wireless, internet protocol-enabled voice, and other communications services capable of transmitting voice or data to 911.

Imposes a tiered county enhanced 911 service fee on the use of certain telecommunications and communications services.

Imposes a state enhanced 911 service fee on certain telecommunications and communications services.

Repeals chapter 82.14B RCW (counties--tax on telephone access line use).