Gross revenues, for purposes of this chapter, includes all revenue derived directly or indirectly by the operator, or derived directly or indirectly by their affiliates, subsidiaries, parent companies, and any person in whom the operator has a financial interest, or revenues received by the operator from a person with whom operator has a revenue-producing agreement, from the provision of telecommunications services via the telecommunications system, which provision shall be interpreted to include all services and ancillary equipment; provided, however, that this term shall not include taxes imposed directly upon any subscriber or user by the federal, state, county, or other governmental unit and required to be collected by the operator; provided further, that a franchisee may deduct from its gross revenues those revenues received from a lessee that holds a franchise or license under this title, if that lessee submits a certificate to the telecommunications operator stating that it has paid the fees it owes the city for the applicable reporting period. Copies of the certificate must be provided to the city.
(Ord. 1402 § 1(11.02.2.2), 2001)