(a) The amount of tax must be uniform for each switched access line, radio access line, and lines used by consumers of prepaid wireless services.

(b) Notice of tax must be given to all local exchange companies and radio communications service companies serving in the County at least 60 days in advance of the date on which the first payment is due.

(c) The County enhanced 911 excise tax on switched access lines must be collected from the subscriber by the local exchange company providing the switched access line.

(d) The County enhanced 911 excise tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber.

(e) The County enhanced 911 excise tax on lines used by consumers of prepaid wireless telecommunication services must be collected from the seller of prepaid wireless telecommunications services. For purposes of this section, the retail transaction is deemed to occur where the transaction is sourced under RCW 82.32.520(3)(c).

(f) The tax imposed under this subsection must be remitted to the department by local exchange companies, radio communications service companies, including those companies that resell radio access lines, and sellers of prepaid wireless telecommunication services for each retail transaction on a tax return provided by the department.

(g) The tax must be deposited in the County enhanced 911 excise tax account consistent with the requirements in RCW 82.14B.063 as now or hereafter amended.

(a) The amount of tax must be uniform for each line and levied on no more than the number of voice over Internet protocol service lines on an account capable of simultaneous unrestricted outward calling to the public switched telephone network.

(b) The interconnected voice over Internet protocol service company must use the place of primary use of the subscriber to determine which county’s enhanced 911 excise tax applies to the service provided to the subscriber.

(c) The County enhanced 911 excise tax on interconnected voice over Internet protocol service lines must be collected from the subscriber by the interconnected voice over Internet protocol service company providing the interconnected voice over Internet protocol service line to the subscriber.

(d) The tax imposed under this section must be remitted to the department by interconnected voice over Internet protocol services companies on a tax return provided by the department.

(e) The tax must be deposited in the County enhanced 911 excise tax account consistent with the requirements in RCW 82.14B.063 as now or hereafter amended.

(f) To the extent that a local exchange carrier and an interconnected voice over Internet protocol service company contractually jointly provide a single service line, only one service company is responsible for remitting the enhanced 911 excise taxes and nothing in this section precludes service companies who jointly provide service from agreeing by contract which of them shall remit the taxes collected.

(a) Efforts to modernize their existing enhanced 911 communications system; and

(b) Enhanced 911 operational costs.