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  4. Washington
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  6. Title 82 - Excise Taxes
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  8. Chapter 82.14B - Counties—Tax on Telephone Acce...


Chapter 82.14B - Counties—Tax on Telephone Access Line Use.


  • 82.14B.010 Findings.
  • 82.14B.020 Definitions.
  • 82.14B.030 County enhanced 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State enhanced 911 excise tax—Amount.
  • 82.14B.035 Tax preferences—Expiration dates.
  • 82.14B.040 Collection of tax.
  • 82.14B.042 Payment and collection of taxes—Penalties for violations.
  • 82.14B.050 Use of proceeds.
  • 82.14B.055 Use of funds voluntarily remitted.
  • 82.14B.060 County imposition of tax—Ordinance—Department notice.
  • 82.14B.061 Administration by department—Extending reporting periods.
  • 82.14B.063 Administration and collection by department—County enhanced 911 excise tax account created.
  • 82.14B.065 County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.
  • 82.14B.150 Filing of tax returns—Credit or refund for bad debts.
  • 82.14B.160 Exemption—Activities immune from taxation under constitutions.
  • 82.14B.200 Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
  • 82.14B.210 Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.
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