A. A fee or tax is levied upon everyone engaged in or carrying on a telephone business. Said fee or tax shall be equal to a percent, stated herein, of the total gross income from such business in the City during the period for which the license fee or tax is due. Gross income for this purpose shall not include charges which are passed on to the subscribers by a telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this section. The term “telephone business” means the business of operating or managing any telephone line or channel or part of any telephone line or channel, or exchange or exchanges used in the conduct of affording telephonic communication for hire, or providing access to a local telephone network, toll line or channel, coin telephone services, telephonic video, cable, microwave, data or similar communication or transmission system and includes, but is not limited to, the furnishing or providing by any person of cellular telephone service and intrastate toll telephone service. The term also includes the provision of transmission to and from the site of an Internet service provider (ISP) via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. In determining gross income from such telephone service, the taxpayer shall include 100 percent of the gross income received from such business in the City, provided, there shall be no tax or fees imposed on that portion of the network telephone service, pursuant to RCW 82.04.065, which represents charges to another telecommunications company, pursuant to RCW 80.04.010, for connecting fees, switching charges or carrier access charges relating to intrastate toll telephone services or for access to or charges for intrastate services.

The term “telephone business” does not include the provision of “competitive telephone service” as defined in IMC 5.04.030(C)(3).

The fee or tax rate on such telephone business shall be as follows:

B. Upon everyone engaged in or carrying on the business of selling or furnishing natural gas for domestic, business or industrial consumption, a fee or tax equal to a percent, stated herein, of the total gross income from such business in the City during the period for which the license fee or tax is due.

The fee or tax upon such a business shall be as follows:

C. Repealed by Ord. 2296.

D. Upon everyone engaged in or carrying on the business of selling or furnishing electric energy, a fee or tax equal to a percent, stated herein, of the total gross income from such business in the City during the period for which the license fee or tax is due.

The fee or tax upon such a business shall be as follows:

E. Upon everyone engaging in or carrying on the business of selling, providing, or furnishing water, including public purveyors, fee or tax equal to 3 percent of the total gross income from such business during the period for which such license, fee or tax is due.

F. Upon everyone engaged in or carrying on the business of collection and/or disposal of solid wastes, a fee or tax equal to a percent, stated herein, of the total gross income from such business in the City during the period for which the license fee or tax is due. The operation of a sewerage system shall not be included under this subsection.

The fee or tax upon such a business shall be as follows:

G. Upon everyone engaged in or carrying on the business of operating or providing cable television service, a fee or tax equal to 3 percent of the total gross income from such business during the period for which such license, fee or tax is due.

H. Upon everyone engaged in or carrying on the business of selling, providing, or furnishing sewer services, including public purveyors, a fee or tax equal to 3 percent of the total gross income from such business during the period for which such license, fee or tax is due.

I. Upon everyone engaged in or carrying on the business of selling, providing, or furnishing stormwater and/or surface water utility services, a fee or tax equal to 3 percent of the total gross income from such business during the period for which such license, fee or tax is due. (Ord. 2957 §§ 1, 2, 2021; Ord. 2883 §§ 1 – 3, 2019; Ord. 2578 § 1, 2009; Ord. 2508 § 1, 2007; Ord. 2425 § 4, 2005; Ord. 2296 § 1, 2000; Ord. 2217 § 1, 1998; Ord. 2176 § 1, 1997; Ord. 2137 § 1, 1996; Ord. 1892 § 1, 1991; Ord. 1740 §§ 1 – 4, 1986; Ord. 1738 § 1, 1986; Ord. 1735 §§ 1 – 4, 1986; Ord. 1685 §§ 1 – 4, 1985; Ord. 1636 §§ 1 – 4, 1984; Ord. 1536 § 1, 1982; Ord. 1503 § 1, 1981; Ord. 1358 § 3, 1978).