AN ACT Relating to the imposition of an excise tax on telephone customers to fund emergency service communication systems; and amending RCW 82.14B.010, 82.14B.020, 82.14B.030, and 82.14B.040.

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

Sec. 1. Section 1, chapter 160, Laws of 1981 and RCW 82.14B.010 are each amended to read as follows:

The legislature finds that counties should be provided with an additional revenue source to fund emergency service communication systems on a county-wide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to vest the legislative authorities of the counties, subject to voter approval, with the power to impose an excise tax on ((~~the use of telephone access lines~~)) local exchange access services.

Sec. 2. Section 2, chapter 160, Laws of 1981 and RCW 82.14B.020 are each amended to read as follows:

As used in this chapter:

(1) "Emergency services communication system" means a county-wide radio or landline communications network, 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) ((~~"Telephone access line" means the telephone service line which connects a subscriber's main telephone(s) or equivalent main telephone(s) to the telephone company's switching office.~~)) "Local exchange access services" means telephone exchange access lines or channels which provide local access from a subscriber in this state to the local telecommunications network to effect the transfer of information.

(3) "Telephone company" has the meaning ascribed to it in RCW 80.04.010.

Sec. 3. Section 3, chapter 160, Laws of 1981 and RCW 82.14B.030 are each amended to read as follows:

The legislative authority of a county may impose an excise tax on ((~~the use of telephone access lines~~)) local exchange access services in an amount not exceeding ((~~fifty cents per month for each telephone access line. The amount of tax shall be uniform for each telephone access line~~)) four percent per month of the amount charged by the telephone company for local exchange access services. This tax must be approved by a favorable vote of at least three-fifths of the electors thereof voting on the proposition, at which election the number of persons voting "yes" on the proposition shall constitute three-fifths of a number equal to forty per centum of the total votes cast in the county at the last preceding general election when the number of electors voting on the proposition does not exceed forty per centum of the total votes cast in the county in the last preceding general election; or by a majority of at least three-fifths of the electors thereof voting on the proposition when the number of electors voting on the proposition exceeds forty per centum of the total votes cast in the county in the last preceding general election. ((~~This tax may be imposed for six years without subsequent voter approval.~~)) At any election held under this section, the ballot title of the proposition shall state the maximum monthly rate of the proposed tax which may be imposed by the county legislative authority. The actual rate of tax to be imposed shall be set by ordinance, which rate shall not exceed the maximum monthly rate approved by the electors.

No tax may be imposed under this section for more than ((~~one year~~)) two years before the expected implementation date of an emergency services communication system. The power granted under this section is in addition to any other authority which counties have to fund emergency services communication systems.

Counties which imposed a tax under this section before the effective date of this 1987 section shall not impose the tax at a percentage rate under this section during the period set forth in the authorizing proposition without first obtaining voter approval as provided in this section, if the revenues generated using the percentage tax rate would exceed the revenues the previous per-line tax would have generated for the remainder of the period for which the per-line tax has been authorized by the voters.

Sec. 4. Section 4, chapter 160, Laws of 1981 and RCW 82.14B.040 are each amended to read as follows:

A county imposing a tax under this chapter shall require collection of the tax from the user by the telephone company providing the access line. The telephone company shall state the percentage and amount of the tax separately on the billing statement which is sent to the user.