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<br />manufactured, or mixed gas.
<br />E. “Gross proceeds of sale” or “gross income” means the value proceeding or accruing by reason
<br />of the transaction of the business engaged in and includes gross proceeds of sales, compensation
<br />for the rendition of services, gains realized from trading stocks, bonds, or other evidences of
<br />indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other
<br />emoluments however designated, all without any deduction on account of the cost of tangible
<br />property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or
<br />any other expenses whatsoever paid or accrued and without any deduction on account of losses.
<br />F. “Gross water/sewer utility proceeds of sale” or “gross water/sewer utility income” means the
<br />gross proceeds realized from the sale of water and sewer utility service, to include sale of water
<br />and sale of services related to water filtration, water transmission, and water distribution, sale of
<br />services of related to sewer collection and sewer treatment, and sale of services related to surface
<br />water management, all as may be paid to the water and sewer utility by ordinance or contract or
<br />otherwise.
<br />FG. “Light or power business” means the business of operating a plant or system for the
<br />production or distribution of electrical energy for hire or sale and/or for the wheeling of electricity
<br />for others.
<br />GH. “Network telephone service” means the providing by any person of access to a telephone
<br />network, telephone network switching service, toll service, or coin telephone services, or the
<br />providing of telephonic, video, data, or similar communication or transmission for hire, via a
<br />telephone network, toll line or channel, cable, microwave, or similar communication or
<br />transmission system. “Network telephone service” includes the provision of transmission to and
<br />from the site of an Internet provider via a telephone network, toll line or channel, cable,
<br />microwave, or similar communication or transmission system. “Network telephone service” does
<br />not include the providing of competitive telephone service, the providing of cable television
<br />service, the providing of broadcast services by radio or television stations, nor the provision of
<br />Internet access as defined in RCW 82.04.297, including the reception of dial-in connection
<br />provided at the site of the Internet service provider.
<br />HI. “Person” means any individual, receiver, administrator, executor, assignee, trustee in
<br />bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company,
<br />business trust, municipal corporation, political subdivision of the state of Washington,
<br />corporation, limited liability company, association, society, or any group of individuals acting as a
<br />unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any
<br />instrumentality thereof.
<br />IJ. “Solid waste service” means every person who receives solid waste or recyclable materials for
<br />transfer, storage, or disposal including but not limited to all collection services, public or private
<br />solid waste disposal sites, transfer stations, and similar operations. “Solid waste” means all
<br />putrescible and nonputrescible solid and semisolid wastes including, but not limited to, garbage,
<br />rubbish, ashes, industrial wastes, swill, sewage sludge, demolition and construction waste,
<br />abandoned vehicles or parts thereof, and recyclable materials. “Recyclable materials” means
<br />those solid wastes that are separated for recycling or reuse, such as papers, metals, and glass.
<br />JK. “Taxpayer” means any “person,” as herein defined, required to have a business license under
<br />Chapter 3.19, or liable for the collection of any tax or fee under this chapter, or who engages in
<br />any business or who performs any act for which a tax or fee is imposed by this chapter.
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