A. “Cellular telephone service” is a 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 a purpose similar to cellular mobile service.

“Competitive telephone service” means the providing by any person of telephone equipment or apparatus or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may 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” under subsection I. of this section rather than “competitive telephone service”.

B. “Garbage collection and disposal business” means the business of operating a system for the collection and/or disposal of garbage or refuse.

C. “Gas distribution business” means the business of operating a plant or system for the production or distribution for hire or sale of gas, whether manufactured or natural.

D. “Gross income” means the value proceeding or accruing from the performance of the particular public utility service involved within the city, including operations 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; provided, that gross income of a light and power business means those amounts or value accruing to a taxpayer from the last distribution of electrical energy which is a taxable event within this state and, provided further, that gross income of a cellular telephone service shall mean gross subscriber revenues.

E. “Light and power business” means the business of operating a plant or system for the generation, production or distribution of electrical energy for hire or sale.

F. “Person” or “company”, herein used interchangeably, means any individual, firm, partnership, corporation, trust, association, governmental unit, or municipal corporation.

G. “Public utility business” means any garbage collection and disposal business, gas distribution business, light and power business, sewerage business, telephone business or water distribution business as defined in this section operated by any person, private or public.

H. “Sewerage business” means the collection, transportation and/or treatment of sanitary sewage. “Storm and surface water business” means the furnishing of services in the management and control of stormwater and the construction or furnishing of stormwater facilities.

I. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone service, 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. It includes cooperative or farmer line telephone companies or associations operating an exchange. Telephone business does not include the providing of competitive telephone service, the providing of cable television service nor the providing of broadcast services by radio or television stations.

J. “Value proceeding or accruing” means the consideration, whether money, credits, rights, or other property expressed in terms of money, actually received or accrued. The term shall be applied in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer.

K. “Water distribution business” means the business of operating a plant or system for the distribution of water for hire or sale. (Ord. 1041 §2, 1996; Ord. 1009 §1-3, 1994; Ord. 749 §1 (part), 1985).