5.08.030 Tax – Levied.
From and after July 1, 1996, there is levied upon, and there shall be collected from, every person, firm or corporation engaged in carrying on the following business for hire or for sale of a commodity or a service within or partly within the corporate limits of the city the tax for doing business as defined in this section:
A. “Gross income” means the value proceeding or accruing from the sale of tangible property and/or for services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses.
B. Upon every person engaged in or carrying on a telephone, cellular telephone or pager service business a fee or tax equal to six percent of the total gross income from such business conducted within the city during the period for which a license or tax is due. In determining gross income from such telephone, cellular telephone or pager service business, including intrastate toll telephone service, the taxpayer shall include one hundred percent of the gross income received from such business in the city.
1. “Cellular telephone service” means two-way voice and 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 the same purposes as cellular mobile service. Cellular telephone service is included within the definition of “telephone business” for the purposes of this chapter.
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 related to that equipment or apparatus, such as repair or maintenance service, if the equipment or apparatus 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. Transmission of communication through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”
3. “Network telephone service” means the providing by any person of access to local telephone network, local telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, pagers 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 includes cooperative or farmer line telephone companies or associations operating exchanges. “Network telephone service” includes 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.
4. “Telecommunications company” includes every corporation, company, association, joint stock association, partnership and person, their lessees, trustees, or receivers appointed by any court whatsoever, and every city or town owning, operating or managing any facilities used to provide telecommunications for hire, sale, or resale to the general public within this state.
5. “Telephone business” 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 one hundred percent of the toll service fees from calls originating and/or billed to subscribers within the city of Algona.
6. “Telephone service” means competitive telephone service or network telephone service, or both, as defined in this section.
7. “Pager service” 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.
C. There is levied a tax on the sale, delivery or distribution of electricity and electrical energy and for the privilege of carrying on said business, such tax to be equal to six percent of the total gross income from such business within the city.
D. There is levied a tax on the sale of natural, manufactured or mixed gas for residential, commercial or industrial consumption and for the privilege of carrying on the business, such tax to be equal to six percent of gross income from such business within the city.
E. There is levied a tax on the sale and distribution of water for residential, commercial, or industrial consumption and for the privilege of carrying on the business, such tax to be equal to six percent of gross income from such business in the city; provided, however, that there shall be no tax levied for the installation charges or turn-on fees of water services.
F. There is levied a tax on the collection, transportation and treatment of sewage from residences, business buildings, institutions, industrial establishments, and other sewer users within the city and for the privilege of carrying on business, such tax to be equal to six percent of the gross income from such business in the city.
G. Upon every person engaged in or carrying on a storm drainage utility business a fee or tax equal to six percent of the total gross income from such business conducted within the city during the period for which a license or tax is due. (Ord. 872 § 2, 1999; Ord. 811 § 1, 1996; Ord. 709 § 1, 1992; Ord. 612 § 1, 1988; Ord. 593 § 1, 1987; Ord. 576 § 1, 1986; Ord. 552 § 1, 1985; Ord. 522 § 1, 1984; Ord. 502 § 1, 1983; Ord. 498 § 2, 1983; Ord. 474 § 2, 1982; Ord. 448 § 3, 1981).