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specialized mobile radio (SMR), personal communication services (PCS), and any other
<br /> evolving wireless radio communications technology which accomplishes the same purpose as
<br /> cellular mobile service.
<br /> C. "Competitive telephone service" means the providing by any person of
<br /> telecommunications equipment or apparatus, or service related to that equipment or apparatus
<br /> such as repair or maintenance service, if the equipment or apparatus is of a type which can be
<br /> provided by persons that are not subject to regulation as telephone companies under RCW Title
<br /> 80, and for which a separate charge is made.
<br /> D. "Gas business" means the business of transmitting, distributing, brokering, or selling
<br /> natural, manufactured, or mixed gas.
<br /> E. "Gross proceeds of sale" or"gross income" means the value proceeding or accruing by
<br /> reason of the transaction of the business engaged in and includes gross proceeds of sales,
<br /> compensation for the rendition of services, gains realized from trading stocks, bonds, or other
<br /> evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and
<br /> other emoluments however designated, all without any deduction on account of the cost of
<br /> tangible property sold,the cost of materials used, labor costs, interest, discount, delivery costs,
<br /> taxes, or any other expenses whatsoever paid or accrued and without any deduction on account
<br /> of losses.
<br /> F. "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
<br /> electricity for others.
<br /> G. "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 /> H. "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
<br /> a unit, whether mutual, cooperative, fraternal, non-profit, or otherwise and the United States or
<br /> any instrumentality thereof.
<br /> I. "Solid waste service" means every person who receives solid waste or recyclable
<br /> materials for transfer, storage, or disposal including but not limited to all collection services,
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