Ordinance 2253-97 - Laserfiche WebLink

• a • • associations operating an exchange. "Telephone business" does not include the providing of competitive telephone services, the providing of cable television services, nor the providing of broadcast services by radio or television stations. 3. "Competitive telephone service" means the providing by any person of telecommunications equipment, apparatus, or service related to that equipment or apparatus such as repair or maintenance service, other than toll service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under RCW Title 80 and for which a separate charge is made. Transmission of communications through cellular telephones is classified as "telephone business" rather than "competitive telephone service". 4. "Cellular telephone service" means the two-way voice and data telephone/tele- communications system based in whole or substantially in part on wireless radio communications and which is not subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes "cellular mobile service". The cellular system is defined by the FCP as a high capacity land mobile system in which assigned spectrum is divided into discrete channels which are assigned in groups to geographic cells covering a cellular geographic service area. The discrete channels are capable of being revised in different cells within the same area. The "cellular mobile service" is defined to include other wireless radio communications services such as specialized mobile radio (SMR), personal communication services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. C. Upon every person engaged in or carrying on the sale of artificial, natural, or mixed gases, a tax equal to five and three-quarters percent of the total gross revenues derived from the operation of such business within the city of Everett, which shall be paid monthly on or before the 20th of the following month. D. Upon every person engaged in or carrying on the sale of electrical power, a tax equal to five and three-quarters percent of the total gross revenues derived from the sale of electricity within the city of Everett, exclusive of revenues derived from the sale of electricity for purposes of resale, which shall be paid monthly on or before the 20th day of the following month. be and the same is hereby amended to read as follows: Section 1: BUSINESS SUBJECT TO UTILITY TAXES. There is hereby levied and shall be collected an excise tax on account of the business activities described herein, and in the amounts to be determined by the application of the rates against gross income, as follows: A. Upon every person engaged in or carrying on a telegraph business a tax equal to four and one-half (4.5%) percent of the total gross income from such business in the city of Everett during the fiscal year next preceding the tax year, whichever is greater. This tax shall be paid annually, on or before the 15th day of February of each year. B. Upon every person engaged in or carrying on a telephone business, a tax equal to four and one-half (4.5%) percent of the total gross operating revenues, including revenues from intrastate tolls, derived from the operation of such business within the city of Everett, which shall be paid monthly on or before the 20th day of the following month. 1. Gross operating revenues for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required