Chapter 4.89
TELEPHONE SERVICES TAX

Sections:

4.89.010    Telephone services tax.

4.89.020    Definitions.

4.89.010 Telephone services tax.

A tax is levied upon telephone business equal to six percent of the total gross operating revenues, including one hundred percent of revenues from intrastate toll, derived from the operation of telephone business within the city. For this purpose, gross operating revenues do not include charges that are passed on to the subscriber by a telephone company pursuant to tariffs required by regulatory order to compensate the company for the cost of the tax imposed by this section. (Ord. 04-24 § 10, 2004).

4.89.020 Definitions.

(1) “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, coin telephone services, telephonic, video, data, pagers, or similar communication, or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. “Telephone business” does not include the providing of competitive telephone service, or providing of cable television service, or other providing of broadcast services by radio or television stations.

(2) “Competitive telephone service” means the providing by any person of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communication through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”

(3) “Cellular telephone service” is a two-way voice and data telephone/telecommunications system based in whole or substantial 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. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. “Cellular telephone service” is included within the definition of “telephone business” for the purposes of this chapter.

(4) “Pager service” means service provided by means of an electronic device which has the ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. (Ord. 04-24 § 10, 2004).