(1)
Television Services. From and after December 1, 1999, there is levied upon and shall be collected from every person, firm or corporation engaged in the business of the sale, delivery, distribution, supply, or furnishing of cable television services or any other additional television channel service, a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such cable or television services; provided, however, that there shall not be any tax levied upon the charges associated with the installation of the television services. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks.
(2)
Telephone Services. From and after December 1, 1999, there is levied upon and shall be collected from every person, firm, corporation, or public entity engaged in the telephone business a tax equal to six percent of the total gross receipts from the accounts of the ultimate users within the city of such services; provided, however, that there shall not be any tax levied upon the charges associated with the installation of the equipment necessary to have the telephone service. This tax is levied for the act or privilege of engaging in such business activities within the city of Forks.
“Telephone business” as used within this chapter means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services, coin telephone services, 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. The term would include any cooperative or “farmer line” telephone transmission systems if such systems ever come into operation within the city. The term does not cover the activities associated with the providing of cable television service or other broadcast services by radio or television stations.
(Ord. 338 § 1, 1991; Ord. 462 § 1, 1999; Ord. 471 § 2, 2000)