§ 4.08.050. Fees.

There are levied and shall be collected annual license fees or occupation taxes against the persons, on account of the business activities 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 the business of selling or furnishing electric light and power, or conducting a natural gas business, a fee or tax equal to six percent of the total gross income from such business in the city during the fiscal year next preceding the tax year for which the license is required; provided, however, that the minimum fee or tax shall not be less than two hundred fifty dollars ($250.00) per tax year;

(b)

Upon any telephone business providing telephone service as defined in subsection 4.08.020(8), there shall be levied a tax equal to six percent of the total gross operating revenues, deriving from the operation of such businesses within the city, including on one hundred (100) percent of the total gross revenue derived from intrastate toll telephone services. Gross operating revenues, for this purpose, shall not include that portion of network telephone service, as defined in section 4.08.020, which represents charges to another telecommunications company, as defined in RCW 80.04.010, from connecting fees, switching charges for 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. Gross operating revenues do not include those charges 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 herein or competitive telephone service which is a type that 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. 2107 § 1, 1998: Ord. 1859 § 1, 1995: Ord. 1751 § 2, 1994: Ord. 835 § 2, 1981; Ord. 354 § 1, 1964: Ord. 200 § 5, 1946)

(Ord. No. 2740, § 2, 8-22-11)