A. “Cellular telephone service” means cellular communications. Cellular communications is a two-way voice and data telephone/telecommunications system based in whole or essentially 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 communication services (PCS), and any other evolving wireless radio communications technology which accomplishes a purpose similar to cellular mobile service.

B. “Competitive telephone service” means the providing by any person of telecommunications 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 not subject to regulation as telephone companies under RCW Title 80, and for which a separate charge is made. Transmission of communications through cellular telephones is classified as “telephone business” rather than “competitive telephone service.”

C. “Gross income” means the value proceeding or accruing by reason of the transaction of the business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments however designated, all without any deduction on account of the cost of tangible property 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.

D. “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 further indicates cooperative or farmer line telephone companies or associations operating an exchange. “Telephone business” does not include the providing of competitive telephone services, the providing of cable television service, nor the providing of broadcast services by radio or television stations. (Ord. 1063, 1995)