Chapter 3.20
TELEPHONE UTILITY TAX
Sections:
3.20.010 Imposed – Rate.
There is hereby imposed, in accordance with RCW 35.21.870, 35A.82.050, 35A.82.055, and 35A.82.060, a tax equal to six percent of the total gross operating revenues, including revenues from intrastate toll, upon the business activity of engaging in telephone business, as defined in BMC 3.20.020; provided, that the city shall not impose the fee or tax on that portion of network telephone service which represents charges to another telecommunications company, as defined in 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, interstate services, or charges for network telephone service that is purchased for the purpose of resale, or charges for mobile telecommunications services provided to customers whose place of primary use is not within the city. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 181.C § 1(part), 2000; Ord. 181.B § 1, 1999. Formerly 3.14.010)
3.20.020 Definitions.
A. “Telephone business” means the business of providing network telephone service. It includes cooperative or farmer line telephone companies or associations operating an exchange.
B. “Network telephone service” means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” includes the provision of transmission to and from the site of an internet provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. “Network telephone service” does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297, including the reception of dial-in connection, provided at the site of the internet service provider.
C. “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance 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. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 181.C § 1(part), 2000; Ord. 181.B § 2, 1999. Formerly 3.14.020)
3.20.030 Effective date.
The tax imposed by this chapter shall take effect at eleven fifty-nine p.m. on December 31, 1999, and shall be in force until terminated by city council action. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 181.C § 1(part), 2000; Ord. 181.B § 3, 1999. Formerly 3.14.030)