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(1) There is levied upon and shall be collected from all persons engaging in the following utility business activities a utility gross receipts tax or license fee measured by multiplying the rate specified times the gross income.

(a) every person engaged in or carrying on the business of selling or furnishing electric light and power, eight percent of gross income;

(b) every person engaged in or carrying on the business of selling, brokering, or furnishing natural or manufactured gas, eight percent of gross income;

(c) every person engaged in or carrying on telephone business, eight percent of gross income;

(i) This percentage is taken from gross income derived from engaging in the telephone business in the city of Pullman, including one hundred percent of the total gross income derived from intrastate toll telephone services so long as the tax is not imposed on that portion of network telephone service, as defined in RCW 82.04.065, which represents 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 service, or for access to, or charges for interstate services or charges for network telephone service that is purchased for the purpose of resale.

(ii) In the case of cellular telephone service, when the service is provided to a customer roaming outside of his normal use cellular network area, gross income for taxation purposes is determined consistent with the taxpayer's accounting system to the location of the originating cell site of the call, or to the location of the main cellular switching office that switched the call.

(iii) In the case of cellular telephone service, payments by a customer for the telephone service for telephones without a fixed location shall be allocated among taxing jurisdictions to the location of the customer's principal service address for the period during which the tax applies. There is a presumption that the service address a customer supplies to the taxpayer is accurate and current, unless the taxpayer has knowledge or reason to know the contrary.

(iv) If there is a dispute between the city of Pullman and another Washington city imposing a municipal telephone utility tax on cellular service of the same nature as imposed by this chapter, which dispute is limited only to the question of the correct allocation of municipal telephone taxes as between the city of Pullman and another Washington city, the taxpayer may obtain exoneration from further tax liability, interest, and penalties due and owing to the city of Pullman with respect to the transactions under dispute by tendering the total amount of tax claimed due by the city of Pullman into an escrow account with the city treasurer or as established hereafter by appropriate interlocal agreements under the administrative sponsorship of the Association of Washington Cities. Under these arrangements, the taxpayer remains responsible to adjust its billing records promptly upon notification under procedures sanctioned through the Association of Washington Cities of the resolution of any dispute encompassed within the terms of this paragraph.

(d) every person engaged in or carrying on the business of solid waste collection service, eleven percent of gross income; and,

(e) every person engaged in or carrying on the business of selling or furnishing water and sewer services, eight percent of gross income.

(2) Natural or manufactured natural gas use tax. Use Tax. Exemption. Credit. Collection. There is levied upon and shall be collected from every person who uses or consumes natural or manufactured gas a use tax of eight percent of value of the article used as that term is defined in RCW 82.14.230 as now existing or hereafter amended.

(a) Exemption. The tax imposed under 6.15.050 (2) shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid the taxes levied as set forth in 6.15.050 (1)(b) with respect to the gas for which exemption is sought under this subsection.

(b) Credit. There shall be a credit against the tax levied under 6.15.050(2) in an amount equal to any tax paid by:

(i) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870, as implemented in 6.15.030(1)(b)*, by another state with respect to the gas for which a credit is sought under this subsubsection (b); or

(ii) The person consuming the gas upon which a use tax similar to the tax imposed by this subsection was paid to another state with respect to the gas for which a credit is sought under this subsubsection (b).

(c) Collection. The use tax hereby imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be pursuant to RCW 82.14.150 as now existing and in accordance with any amendments that may hereafter be made thereto. (Ord. 03-1 §§1, 2, 2003; Ord. 98-14 §2, 1998; Ord. 92-7 §5, 1992. Formerly 6.02.040, 6.02.042).

* Code Reviser’s Note: Section 6.15.030 was repealed by Ordinance No. 98-14.