Individual State Agency Fiscal Note - HB 1703, Modernization of the Statewide 911 Emergency Communications System
Summary
An Individual State Agency Fiscal Note from the Department of Revenue on HB 1703, an act relating to the modernization of the statewide 911 emergency communications system. Part I lists expenditures of 13,500 from GF-State 001 and checks the box for a fiscal impact of less than $50,000 per fiscal year. Part II says the proposal removes the word "enhanced" from a number of statutes, adds a definition of "next generation 911 emergency communications system", expands the purposes for which tax proceeds may be used, and requires taxpayers to file electronically. Part V states that the Department will use the expedited process to amend rules on deductibility of taxes. Agency preparation is dated 1/11/2022.
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“Individual State Agency Fiscal Note - HB 1703, Modernization of the Statewide 911 Emergency Communications System.”
Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2022-01-12-a29398-d237176-1703-fn-preliminary-0c8ca995ad/
, SHA-256 7ccd8daae2713c86891105aedae982b2db2d74cfc53b4127c077fece81aa7340.Full text
Individual State Agency Fiscal Note
Bill Number: HB 1703 Bill Title: AN ACT Relating to the modernization of Agency: 140
the statewide 911 emergency communications Department of Revenue
system
Part I: Estimates
[ ] No Fiscal Impact
Estimated Cash Receipts to:
Fund Fiscal Year 2022 Fiscal Year 2023 2021-2023 Total 2023-25 Biennium 2025-27 Biennium
Total
Estimated Expenditures from:
Fiscal Year 2022 Fiscal Year 2023 2021-2023 Total 2023-25 Biennium 2025-27 Biennium
FTE Staff Years .17 .09
Fund
GF-State 001 13,500 13,500
Total 13,500 13,500
The revenue and expenditures estimates on this page represent the most likely fiscal impact. Factors impacting the precision of
these estimates, and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
[ ] If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia,
complete entire fiscal note form Parts I-V.
[X] If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia,
complete this page only (Part I).
[ ] Capital budget impact, complete Part IV.
[ ] Requires new rule making, complete Part V.
Legislative Contact: CASSIE JONES Phone: 360-786-7303 Date: 1/6/2022
Agency Preparation: DIANA TIBBETTS Phone: (360) 534-1520 Date: 1/11/2022
Agency Approval DONALD GUTMANN Phone: (360) 534-1510 Date: 1/11/2022
OFM Review: Phone: Date:
OFM Form FN (10/95)
Fiscal Note # 1703-1
Bill # HB 1703
1
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
CURRENT LAW:
The enhanced 911 (E911) tax is a monthly excise tax on switched access (wireline) lines; radio access (wireless) lines,
including prepaid wireless telecommunications service; and voice over internet protocol (VoIP) service. The tax is
collected from the consumer and reported by the business on their excise tax return.
The state rate is $0.25 per month for each switched access (wireline) line, radio access (wireless) line, and voice over
internet protocol (VoIP) line. The county E911 rate is $0.70 for all counties (resulting in a statewide combined state and
county E911 tax rate of $0.95). Prepaid wireless telecommunications service is taxed on each retail transaction.
PROPOSAL:
The purpose of this legislation is to reflect the ongoing modernization of the statewide 911 emergency communications
system.
The Department of Revenue (Department) administers the laws which define and authorize the current E911 taxes and
describe the use of the tax proceeds. This bill impacts the Department’s administration of the E911 tax as follows:
- Where appropriate, the word "enhanced" is removed from a number of statutes referring to 911, including the existing
definition of “911 emergency communications system.”
- An additional definition is added for “next generation 911 emergency communications system.”
- Where appropriate, statutes are amended by adding clarifying language and removing outdated or obsolete language.
- The bill expands the purposes for which the proceeds from the tax may be used by the state or county for the 911
emergency communications system and its administrative and operational costs.
- The bill requires taxpayers to file electronically using the Department's online tax filing service or another method of
electronic reporting as the Department may authorize.
II. B - Revenue Impact
This legislation results in no revenue impact to taxes administered by the Department. The legislation clarifies current law
and does not make any changes to the current E911 tax rates.
II. C - Expenditure Impact
ASSUMPTIONS:
- This proposal will affect 5,600 service providers who will collect and remit the E911 tax.
- Paper and electronic tax returns will not need E911 line codes to be updated to reflect the new terminology introduced
by this bill.
FIRST YEAR COSTS:
There are no first-year costs.
SECOND YEAR COSTS:
The Department will incur total costs of $13,500 in Fiscal Year 2023. These costs include:
Labor Costs - Time and effort equates to 0.17 FTEs.
- Create taxpayer outreach, update procedures, and update the website.
- Amend one administrative rule.
OFM Form FN (10/95)
Fiscal Note # 1703-1
Bill # HB 1703
2
ONGOING COSTS:
There are no ongoing costs.
Part III: Expenditure Detail
III. A - Expenditures by Object or Purpose:
Fiscal Year 2022 Fiscal Year 2023 2021-2023 Total 2023-25 Biennium 2025-27 Biennium
Salaries and Wages 8,300 8,300
Benefits 2,900 2,900
Supplies & Material 1,400 1,400
Office Equipment 900 900
Total 13,500 13,500
III. B - FTE Detail:
Job Classification Salary FY 2022 FTEs FY 2023 FTEs 2021 - 2023 Total 2023 - 2025 2025 - 2027
EMS BAND 4 122,633 .01 .01
EXCISE TAX EX 3 59,688 .1 .05
MGMT ANALYST4 70,956 .01 .01
TAX POLICY SP 2 72,756 .01 .01
TAX POLICY SP 3 82,344 .02 .01
TAX POLICY SP 4 88,644 .01 .01
WMS BAND 3 104,295 .01 .01
Total .17 .11
III. C - Expenditures by Program (optional):
Fiscal Year 2022 Fiscal Year 2023 2021-2023 Total 2023-25 Biennium 2025-27 Biennium
Total
Part IV: Capital Budget Impact
None.
Part V: New Rule Making Required
Should this legislation become law, the Department will use the expedited process to amend WAC 458-20-195, titled:
"Taxes, deductibility."
Persons affected by this rulemaking would include taxpayers who collect the E911 tax.
OFM Form FN (10/95)
Fiscal Note # 1703-1
Bill # HB 1703
3
Revenue Impact Detail
First Biennium Second Biennium Third Biennium
FUND SOURCE CODE 1st YEAR 2nd YEAR 3rd YEAR 4th YEAR 5th YEAR 6th YEAR
Total
OTHER
Total
Net
Revenue Impact - by Biennium
FUND SOURCE CODE 1st Biennium 2nd Biennium 3rd Biennium
Total
OTHER
Total
Net
OFM Form FN (10/95)
Fiscal Note # 1703-1
Bill # HB 1703
4
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