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• <br /> 2. From January 1,2016 to December 31,2016,four percent of gross income. <br /> 3. After January 1,2017, six percent of gross income. <br /> E. Upon every person engaged in or carrying on a solid waste service within the City of <br /> Everett, a tax equal to: <br /> 1. From the effective date of this Ordinance to December 31,2015,two percent of <br /> gross income. <br /> 2. From January 1,2016 to December 31,2016, four percent of gross income. <br /> 3. After January 1,2017, six percent of gross income. <br /> Section 6. Cellular telephone service—Income allocation.and administration. <br /> A. Allocation of Income. <br /> 1. Service Address.Payments by a customer for the telephone service from <br /> telephones without a fixed location shall be allocated among taxing jurisdictions to the location <br /> of the customer's principal service address during the period for which the tax applies. <br /> 2. Presumption.There is a presumption that the service address a customer supplies <br /> to the taxpayer is current and accurate,unless the taxpayer has actual knowledge to the contrary. . <br /> 3. Roaming Phones. When the cellular telephone service is provided while a. <br /> customer is roaming outside the customer's normal cellular network area,the gross income shall <br /> be assigned consistent with the taxpayer's accounting system to the location of the originating <br /> cell site of the call, or to the location of the main cellular switching officer that switched the call. <br /> B. Dispute Resolution.If there is a dispute between or among the City and another city or <br /> cities as to the service address of a customer who is receiving cellular telephone services,and the <br /> dispute is not resolved by negotiation among the parties then the dispute shall be resolved by the <br /> City and the other city or cities by submitting the issue for settlement to the Association of <br /> Washington Cities("AWC"). Once taxes on the disputed revenues have been paid to one of the <br /> contesting cities,the cellular telephone service shall have no further liability with respect to <br /> additional taxes,penalties,or interest on the disputed revenues so long as it promptly changes its <br /> billing records for future revenues to comport with the settlement facilitated by AWC. <br /> C. The director is authorized to represent the City in negotiations with other cities for the <br /> proper allocation of cellular telephone service taxes imposed pursuant to this Ordinance. <br /> Section 7. Exemptions. . <br /> The tax levied pursuant to this Ordinance is in lieu of any excise,privilege, or occupational tax <br /> based on gross proceeds under any chapters of Title 3,EMC with respect to activities specifically <br /> within the provisions of this Ordinance.Nothing herein shall be construed to exempt persons <br /> taxable under the provisions of this Ordinance from tax under any other chapters of Title 3, <br /> EMC, including but not limited to Chapter 3.24 EMC,Business and Occupation Tax,with <br /> respect to activities other than those specifically taxable within the provisions of this Ordinance. <br /> Page 4of$ <br /> 5 <br />