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The following shall be deducted from the total gross income upon which the tax is computed:

A. The amount of credit losses actually sustained by the taxpayer.

B. Amounts from a business which the city is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.

C. In the case of natural or artificial gas, all amounts derived from sales to any one customer or rate payer in excess of five thousand dollars in any single month.

D. That portion of the gross incomes 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, or for access to, or charges for, interstate services.

E. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the purpose of resale.

F. 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. (Ord. 872 § 4, 1999; Ord. 811 § 2, 1996; Ord. 448 § 5, 1981).