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A. There shall be excluded from the total gross income upon which the license fee or tax is computed the following:

1. That portion of gross income derived from 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 services, or for access to, or charges for, interstate services.

2. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the purpose of resale.

3. Adjustments made to a billing or to a customer account or a telecommunications company accrual account in order to reverse a billing or a charge that has been made as a result of third party fraud or other crime and was not properly a debt of a customer.

4. Charges to cellular telephone service subscribers passed on to compensate for the cost to the company of the tax imposed by this chapter.

B. There shall be allowed as a deduction as to cellular telephone service, cash discounts and credit losses actually sustained by a taxpayer on an accrual basis. (Ord. 1063, 1995)