§ 82.14B.010 Findings
§ 82.14B.020 Definitions
§ 82.14B.030 County 911 excise tax on use of switched access lines and radio access lines authorized — Amount — State 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 911 excise tax account created
§ 82.14B.065 County 911 excise tax account distributions — 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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Terms Used In Washington Code > Chapter 82.14B - Counties -- Tax on telephone access line use

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Consumer: means a person who purchases a prepaid wireless telecommunications service in a retail transaction. See Washington Code 82.14B.020
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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. See Washington Code 82.14B.020
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local exchange company: has the meaning ascribed to it in RCW 80. See Washington Code 82.14B.020
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Place of primary use: 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:
Washington Code 82.14B.020
  • Prepaid wireless telecommunications service: means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in full in advance and sold in predetermined units or dollars of which the number declines with use in a known amount. See Washington Code 82.14B.020
  • Private telecommunications system: has the meaning ascribed to it in RCW 80. See Washington Code 82.14B.020
  • 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. See Washington Code 82.14B.020
  • Radio communications service company: means every corporation, company, association, joint stock, partnership, and person, their lessees, trustees, or receivers appointed by any court, and every city or town making available facilities to provide commercial mobile radio services, as defined by 47 U. See Washington Code 82.14B.020
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retail transaction: means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. See Washington Code 82.14B.020
  • Seller: means a person who sells prepaid wireless telecommunications service to another person. See Washington Code 82.14B.020
  • Subscriber: means the retail purchaser of telecommunications service, a competitive telephone service, or interconnected voice over internet protocol service. See Washington Code 82.14B.020
  • 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. See Washington Code 82.14B.020