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and Transportation Commission(WUTC). This includes "cellular mobile service". The <br /> cellular system is defined by the FCP as a high capacity land mobile system in which <br /> assigned spectrum is divided into discrete channels which are assigned in groups to <br /> geographic cells covering a cellular geographic service area. The discrete channels are <br /> capable of being revised in different cells within the same area. The "cellular mobile <br /> service" is defined to include other wireless radio communications services such as <br /> specialized mobile radio (SMR),personal communication services (PCS), and any other <br /> evolving wireless radio communications technology which accomplishes the same <br /> purpose as cellular mobile service. <br /> C. Upon every person engaged in or carrying on the sale of artificial,natural, or <br /> mixed gases,within the city of Everett, a tax equal to: <br /> 1. Four and one half(4.5)percent of the amount from $1 to $833,333 per <br /> customer collected monthly; <br /> 2. One (1)percent of the amount from $833,334 to $1,666,666 per customer <br /> collected monthly; <br /> 3. Fifty-two one hundredths(0.52)percent of the amount in excess of$1,666,666 <br /> per customer collected monthly. <br /> The taxes collected under subsections C. 1, 2, and 3 shall be paid monthly on or <br /> before the twentieth of the following month. <br /> D. Upon every person engaged in or carrying on the sale of electrical power, a tax <br /> equal to four and one-half percent of the total gross revenues derived from the sale of <br /> electricity within the city of Everett, exclusive of revenues derived from the sale of <br /> electricity for purposes of resale,which shall be paid monthly on or before the twentieth <br /> day of the following month. <br /> Section 3: Nothing contained herein shall be construed as abating any action now <br /> pending under or by virtue of the ordinances herein amended; or as discontinuing, <br /> abating,modifying or altering any tax liability or any tax owing or assessed under or by <br /> virtue of the ordinances herein amended, or discontinuing, abating, modifying or altering <br /> any penalty accrued or to accrue; or as affecting the liability of any person, firm or <br /> 6 <br />