A. The tax levied herein shall apply to subscriber revenues from customers whose principal service address is within the city of Lacey, Washington, for that telephone service from telephones without a fixed location.

B. It shall be presumed that the service address a customer supplies to the taxpayer is current and accurate, unless the taxpayer has actual knowledge to the contrary.

C. When the service is provided while a subscriber is outside the subscribers normal cellular network area, the gross income shall be assigned consistent with the taxpayer’s accounting system to the location of the originating cell site of call, or to the location of the main cellular switching office that switched the call.

D. The city shall negotiate with other cities any disputes involving which city’s utility tax applies to cellular telephone services and if such disputes cannot be resolved by negotiation, the city will submit the issue causing the dispute to the Association of Washington Cities for resolution. If a cellular telephone service company has paid the disputed tax revenue to another contesting city, such company will have no further liability with respect to additional taxes, penalties or interest on the disputed tax revenue so long as such company promptly changes its billing records for future revenues to be consistent with the settlement decision rendered or facilitated by the Association of Washington Cities. (Ord. 1009 §5, 1994).