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In construing the provisions of this ordinance, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied:

“Competitive Telephone Service” means the providing by any person of telephone equipment, apparatus, or service, other than toll service, which is of a type which can be provided by persons that are not subject to regulation as telephone companies under Title 80 RCW and for which a separate charge is made.

“Gross Operating Income” means the value proceeding or accruing from the sale of tangible property or service, installation fees, and receipts by reason of the investment of capital in the business engaged in, including rentals, royalties, fees or other emoluments, however designated (excluding receipts or proceeds from the use or sale of notes, bonds, mortgages, or other evidence of indebtedness, or stock and the like) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid or any expense whatsoever.

“Person or Persons” means persons of either sex, firms, co partnerships, corporations and other associations of natural persons, whether acting by themselves or by servants agents or employees.

“Taxpayer” means any person liable for the license fee or tax imposed by this ordinance.

“Tax Year” or “Taxable Year” means the year commencing January first and ending on the last day of December of the same year.

“Telephone” means every primary station and shall exclude extensions.

“Telephone Business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or providing telephonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line, or channel, or similar communication or transmission system. It includes cooperative or farmer line telephone companies or associations operating an exchange. The terms does not include the providing of competitive telephone service, nor the providing of cable television service.