82.14B.065 - County enhanced 911 excise tax account distributions -- Enhanced 911 excise tax imposed in excess of maximum allowable.

County enhanced 911 excise tax account distributions — Enhanced 911 excise tax imposed in excess of maximum allowable. (Effective January 1, 2011.)

(1) All moneys that accrue in the county enhanced 911 excise tax account created in RCW 82.14B.063 must be distributed monthly 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 RCW 82.14B.063.

     (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.

[2010 1st sp.s. c 19 § 5.]

Notes: Effective dates -- 2010 1st sp.s. c 19: See note following RCW 82.14B.010.