“City” means the City of Pasco, Washington.

“Competitive telephone service” means the providing by any persons 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 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.

“Director of Finance” means the Director of Finance of the City of Pasco or his designee.

“Gross operating revenues” means the value proceeding or accruing from the performance of the particular business involved, including operations and activities incidental thereto, but without any deduction on account of the cost of the commodity furnished or sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. “Competitive telephone services” as defined in this section is not included within the meaning of gross income. “Gross operating revenues” shall not include charges which are passed on to customers by the taxpayer pursuant to tariffs required by regulatory order to compensate for the cost to the company of tax imposed by this chapter.

“Person” or “persons” means individuals of either sex, firms, company partnerships, corporations, and other associations of natural persons, whether acting by themselves or by servants, agents or employees, and shall include the Public Works Division of the City of Pasco.

“Taxpayer” means any person required to pay the license fee or tax imposed by this chapter.

“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 communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. “Telephone business” does not include the providing of competitive telephone service, nor the providing of cable television service, or other providing of broadcast services by radio or television stations. [Ord. 3560 § 28, 2002; Ord. 3432 § 1, 2000; Ord. 2837 § 1, 1991; Ord. 2300 § 1, 1981; Code 1970 § 5.32.010.]