§ 4.08.020. Definitions.

In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:

(1)

"Gross income" means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not) by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of real property or any interest therein and proceeds from the sale of notes, bonds, mortgages or other evidences of indebtedness, or stocks and the like) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses.

(2)

"Person or persons" means persons of either sex, firms, copartnerships, corporations and other associations of natural persons, whether acting by themselves or by servants, agents or employees.

(3)

"Taxpayer" means any person liable to the license fee or tax imposed by this chapter.

(4)

"Tax year or taxable year" means the year commencing January 1st and ending on the last day of December of the same year, or, in lieu thereof, the taxpayer's fiscal year when permission is obtained from the city clerk to use the same as the tax period.

(5)

"Telephone business" means the business of providing network telephone service, as defined in subsection (7) of this section. It includes cooperative or farmer line telephone companies or associations operating an exchange.

(6)

"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.

(7)

"Network telephone service" means the providing by any person of access to a local telephone network, local 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 local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. Network telephone service includes interstate service, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. Network telephone service does not include the providing of cable television service, nor the providing of broadcast services by radio or television stations.

(8)

"Telephone service" means competitive telephone service or network telephone service, or both, as defined in subsections (6) and (7) of this section.

(Ord. 1751 § 1, 1994: Ord. 835 § 1, 1981; Ord. 200 § 2, 1946)

(Ord. No. 2740, § 1, 8-22-11)