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Everett during the fiscal year next preceding the tax year,whichever is greater. This tax <br /> shall be paid annually, on or before the fifteenth day of February of each year. <br /> B. Upon every person engaged in or carrying on a telephone business, a tax equal <br /> to four and one-half percent of the total gross operating revenues, including revenues <br /> from intrastate tolls, derived from the operation of such business within the city of <br /> Everett, which shall be paid monthly on or before the twentieth day of the following <br /> month. <br /> 1. Gross operating revenues for this purpose shall not include charges which are <br /> passed on to the subscribers by a telephone company pursuant to tariffs required by <br /> regulatory order to compensate for the cost to the company of the tax imposed by this <br /> chapter. <br /> 2. "Telephone business" means the business of providing access to a local <br /> telephone network, local telephone network switching service, toll service, cellular <br /> telephone service, or coin telephone services, or providing telephone, video, data, or <br /> similar communication or transmission for hire, via a local telephone network, toll line or <br /> channel, or similar communication or transmission system. It includes cooperative or <br /> farmer line telephone companies or associations operating an exchange. "Telephone <br /> business" does not include the providing of competitive telephone services, the providing <br /> of cable television services, nor the providing of broadcast services by radio or television <br /> stations. <br /> 3. "Competitive telephone service" means the providing by any person of <br /> telecommunications equipment, apparatus, or service related to that equipment or <br /> apparatus such as repair or maintenance service, other than toll service, if the equipment <br /> or apparatus is of a type which can be provided by persons that are not subject to <br /> regulation as telephone companies under RCW Title 80 and for which a separate charge <br /> is made. Transmission of communications through cellular telephones is classified as <br /> "telephone business" rather than "competitive telephone service". <br /> 4. "Cellular telephone service" means the two-way voice and data <br /> telephone/telecommunications system based in whole or substantially in part on wireless <br /> radio communications and which is not subject to regulation by the Washington Utilities <br /> 5 <br />