(Administrative provisions. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. C, 2018-11-06)
(Exercise of revenue license power. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. C, 2018-11-06)
In construing the provisions of this chapter, unless otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:
means the business of transmitting voice, video, or data signals, either one-way or two-way.
is a two-way voice or data telephone/telecommunications system based in whole, or substantially in 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. The definition of “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 a purpose similar to cellular mobile service.
means the providing by any person of telecommunications equipment or apparatus or service related to that equipment or apparatus, such as a repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons who are not subject to regulation as telephone companies under RCW 80, and for which a separate charge is made.
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.
means the providing by any person of access to a telephone network, telephone network switching service, toll service, or coin telephone service, or providing of telephonic, video, voice, 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 electronic transmitting to and from the site of an internet service provider via a telephone network, toll line or channel, cable, microwave, or similar communication or transmitting system, without regard to whether such service is referred to as voice over internet protocol services. It also encompasses 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 competitive telephone service, the providing of cable television service, or 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.
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.
means the residential street address or the primary business street address of the customer and in both cases must be located within the licensed service area of the home service provider.
means the business of providing network telephone service as defined in this section. It includes cooperative or farmer line telephone companies or associations operating an exchange. Telephone business shall include 100 percent of the toll service fees from calls originating and/or billed to subscribers within the City.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. C, 2018-11-06)
A tax as specified herein is hereby levied upon and shall be collected from every person engaging in or carrying on the following business:
Cable service – A tax equal to 8 percent of the gross income from cable service provided to customers within the City.
Cellular telephone and/or pager services business – A tax equal to 6 percent of the total gross income from cellular telephone or pager services business provided to customers whose place of primary use is within the City.
Competitive telephone service – Competitive telephone service, as hereinabove defined, shall be taxed as a retail sale under TMC Chapter 6A.30.
Telephone business – A tax equal to 6 percent of the total gross income from telephone business provided to customers within the City.
(Ord. 27297 § 1, 2004-11-23; Ord. 28339 Ex. A, 2015-12-08; Ord. 29092, 2026-02-24)
Activity | Tax Rate |
|---|---|
A. Cable service | 8.0% |
B. Cellular or pager | 6% |
C. Competitive telephone service | Retail sale in 6A.30 |
D. Telephone business | 6% |
(Ord. 27297 § 1, 2004-11-23; Ord. 28339 Ex. A, 2015-12-08; Ord. 29092, 2026-02-24)
The tax imposed by this chapter shall be due and payable in monthly installments. Persons with gross income of less than $20,000 per month may pay the tax imposed by this chapter in quarterly installments.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. C, 2018-11-06)
A.
In computing tax imposed by this chapter, the following items may be deducted from the gross income:
1.
That portion of the gross income derived from 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.
2.
Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service which the purchaser buys for the purpose of resale.
3.
Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer.
B.
A deduction from gross income for credit losses actually sustained by a taxpayer shall be allowed from companies which keep their regular books of account on an accrual basis.
C.
Income excluded or deducted from the measure of tax under this chapter as a result of this section may be taxable under another chapter within Subtitle 6A, as appropriate.
(Ord. 27297 § 1, 2004-11-23; Ord. 29009 Ex. A, 2024-12-17)
A.
Gross income from cellular telephone service means that income from customers whose “place of primary use” is in the City, regardless of the location of the facilities used to provide the service.
B.
Presumption. There is a presumption that the “place of primary use” address shown on the taxpayer records is current and accurate, unless the taxpayer has actual knowledge to the contrary.
C.
Roaming charges. Roaming charges and cellular telephone charges are assigned to the customer’s place of primary use.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. C, 2018-11-06)
(Exemptions. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. C, 2018-11-06)
(Overpayment of tax. Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. C, 2018-11-06; Ord. 28593 Ex. A, 2019-07-02; repealed by Ord. 29009 Ex. A, 2024-12-17)