(1) “City” means the city of Pullman.

(2) “Gross income” means the value resulting or accruing from the sale of tangible property or service, and receipts, (including all sums earned or charged, whether received or not) by reason of the investment of capital in the business engaged in, including rentals, royalties, fees, interest, or other emoluments, however designated and derived from business activities conducted within the corporate limits of the city of Pullman (excluding receipts or proceeds from the use or sale of real property or any interest therein, and proceeds from the sale of notes, bonds, mortgages, or other evidence of indebtedness or stocks and the like) and without any deduction on account of the cost of the property sold, and the cost of materials used, labor costs, taxes, interest or discount paid, or any expenses whatsoever; or without any deduction on account of losses, provided, however, that only the gross income attributable to those taxable services or commodities as are hereinafter specifically set forth shall be subject to the tax provided herein. Gross income does not include the sale of any other tangible property or services and receipts not so specifically set forth herein in Section 6.15.050. Gross income is based on the taxpayers' accounting of value. Thus, if the taxpayer operates on a cash basis then the value is based on cash receipts. If the taxpayer operates on an accrual basis, then the value is based on the taxpayer accrual of sales.

(3) “Person” or “persons” means individuals, firms, clubs, partnerships, corporations, public utility districts, municipal corporations or departments thereof, public or private utilities, water companies or districts, and other associations and organizations, whether acting by themselves or by servants, agents or employees and their successors or assigns whether by agreement or operation of law. It also includes the city or a department or enterprise of the city.

(4) “Taxpayer” means any person liable to the license fee or tax imposed by this Chapter.

(5) “Tax year” or “taxable year” means the year commencing January first and ending on the last day of December of the year, or, in lieu thereof, the taxpayer's fiscal year when permission is obtained from the city finance director to use the same as the tax period, or, in lieu thereof, commencing December fifteenth and ending December fourteenth of the next following calendar year when permission is obtained from the city finance director to use that period as the tax year.

(6) The words, “the business of selling or furnishing telephones or telephone service” mean “telephone business”.

(7) “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular or wireless mobile telephone services, 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. The term includes cooperative or farmer line telephone companies or associations operating an exchange or exchanges. A cellular or wireless mobile telephone service includes one-way and two-way communication services such as tone only, tone and voice message, numeric or alpha numeric messaging, talk back paging, cellular or wireless telephone, and dispatch radio. “Telephone business” does not include the providing of competitive telephone service, or the providing of cable television service or the providing of broadcast services by radio and television stations.

(8) “Competitive telephone service” means the providing by any person 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 not subject to regulation as telephone companies under Title 80 RCW, and for which a separate charge is made.

(9) “Solid waste collection service” means receiving solid waste for transfer, processing, treatment, storage, or disposal, including but not limited to, all collection services, public or private dumps, transfer stations, and similar operations.

(10) “Solid waste” means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use; infectious, hazardous, or toxic wastes; and recyclable or reusable materials collected in whole or in part for recycling or salvage.

(11) “Engaged in or carrying on the business” has the same meaning as “engage in business” as set forth in Section 6.95.020. (Ord. 18-24 §2, 2018; Ord. 98-14 §1, 1998; Ord. 92-7 §2, 1992; Ord. 81-71 §1, 1981; Ord. A-657B §2, 1966. Formerly 6.02.020).