Upon every person engaging within the city in any one or more of the businesses hereinafter mentioned, as to such person the license fee shall be equal to the gross operating revenue of the business multiplied by the rate set forth after the business, as follows:
A. The business of selling and furnishing natural gas: six percent of the total gross revenue.
B. The business of selling or furnishing or distributing electricity within the city, exclusive of the revenue derived from the sale of electricity for the purpose of resale: six percent of the total gross revenue.
C. Upon any telephone business there shall be levied a tax equal to six percent of the total gross operating revenues derived from within the city. Gross operating revenues for this purpose shall not include charges which are 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 by this chapter.
1. “Telephone business”means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services or coin telephone services, or providing telephonic, video, data or similar communications or transmission for hire via a local telephone network, toll line or channel, cable, microwave or similar communications or transmission system.
The term shall also include the ownership, operation, maintenance or commercial use of an antenna by a wireless communications service provider as defined in Section 17.04.030. |
It includes cooperative or farmer line telephone companies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone service, or the providing of cable television service. |
2. “Competitive telephone service”means the providing by any person of telecommunications equipment or apparatus, directory advertising and lease of telephone street directories, or service, other than toll service, related to that equipment or apparatus such as repair or maintenance service if the equipment is of a type which 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.
D. The business of selling and furnishing coaxial cable and fiber optic cable subscriber systems for television and other signal distribution: eight percent of the total gross revenue. For the purpose of this subsection, “gross revenue” and “total gross revenue” shall be defined as the terms are defined in the current franchise agreement for such services, it being authorized by Ordinance No. 15-3861.
E. The business of selling or furnishing water for hire: twenty percent of the total gross revenue.
F. The business of selling or furnishing sanitary sewer service: twenty percent of the total gross revenue.
G. The business of selling or furnishing garbage or refuse service: twenty percent of the total gross revenue.
(Ord. 3556 § 1, 2004; Ord. 3645 § 2, 2007; Ord. 3780 § 1, 2012; Ord. 3801 § 1, 2013; Ord. 3864 § 1, 2015; Ord. 3882 § 1, 2016; Ord. 3887 § 2 (Exh. A), 2017)