For the purpose of this chapter, the following terms and definitions shall be used:
“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 who are not subject to regulation as telephone companies under Title 80 of the Revised Code of Washington, and for which a separate charge is made.
“Internet” means the international computer network of both federal and nonfederal interoperable packet switched data networks, including graphical subnetwork called the world wide web.
“Internet service” means a service that includes computer processing applications, provides the user with additional or restructured information, or permits the user to interact with stored information through internet or a proprietary subscriber network. “Internet service” includes provision of internet electronic mail, access to the internet for information retrieval, and hosting of information for retrieval over the internet or the graphical subnetwork called the world wide web.
“Local service revenue” means the total amount of income received from the providing of local access in the operation of a telephone business for hire within the corporate limits, including charges for long distance access and long distance calls. “Local service revenue” shall not include charges for any competitive telephone service or any telephone service which the city is prohibited from taxing in accordance with any state or federal statute. “Local service revenue” shall not include the amount historically written off by the telephone business for bad debts.
“Telephone business” means the business of providing access to a local telephone network, local telephone switching service, toll service, cellular and other wireless telephone service, both digital and analogue, or coin telephone services, or providing telephonic video data or similar communication or transmission for hire by way of a local telephone network, toll line or channel, cellular or other wireless telephone network, microwave, or a similar communication or transmission system. It shall include cooperative or farmer line telephone companies or associations operating an exchange.
“Telephone business” shall not include the providing of competitive telephone service, nor the providing of cable television service. (Ord. 1017 § 2, 1999; Ord. 1011 § 2, 1999).

From and after the effective date of the ordinance codified in this chapter, no person, firm or corporation shall engage in or carry on any telephone business within the corporate limits of the city of Kalama without first having obtained, and being the holder of, a license to do so to be known as a “telephone business license.” Each such person, firm or corporation shall promptly apply to the clerk-treasurer of the city for the issuance of such license upon such form as the clerk-treasurer shall prescribe, giving such information as the clerk-treasurer shall deem reasonably necessary to enable the clerk-treasurer to administer and enforce this chapter, and upon acceptance of such application by the clerk-treasurer, the clerk-treasurer shall issue such license to the applicant. Such occupational licenses shall be personal and not transferable, and shall be valid for so long as the licensee shall continue in such business, and shall comply with this chapter; provided, however, that all licenses shall be subject to review annually, and in the event the holder of such license has failed to comply with the terms and conditions of this chapter, such license may be terminated as provided in Section 5.36.060. (Ord. 1011 § 3, 1999).

From and after the effective date of this chapter, there is levied upon, and shall be collected from every person, firm or corporation engaged in the carrying on of a telephone business for hire, within or partly within the corporate limits of the city, a tax equal to six percent of the local service revenues derived from the operation of such business within the corporate limits of the city; provided, however, that the tax imposed by this Section 5.36.030 shall not apply to amounts deposited into coin-operated telephone, video or data instruments or devices or to revenues derived from local calls billed to a telephone service account other than the account associated with the line or channel from which the call originated. (Ord. 1011 § 4, 1999).

A. The tax imposed by Section 5.36.030 shall be due and payable in quarterly installments, and remittance shall be made on or before the thirtieth day of the next month succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:

B. The first payment made hereunder shall be made by the thirty-first day of July, 1999, for the three month period ending the thirtieth day of June, 1999.
C. On or before such due date, the taxpayer shall file with the clerk-treasurer of the city a written return upon such form, and setting forth such information as the clerk-treasurer shall reasonably require, together with the payment of the amount of tax. (Ord. 1011 § 5, 1999).

Each telephone company shall keep records reflecting the amount of the local service revenue of such company, and such records shall be open at all reasonable times to the inspection of the clerk-treasurer of the city, or the duly authorized representative of the clerk-treasurer of the city, for certification of such tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 1011 § 6, 1999).

If any person, firm or corporation subject to this chapter shall fail to pay any tax required by this chapter within thirty days after the due date thereof, the amount of tax unpaid shall bear interest at the rate of twelve percent per annum, and shall constitute a debt to the city, which may be collected by court proceedings, which remedy shall be in addition to all other remedies. Additionally, the clerk-treasurer of the city shall, on or after the thirtieth day past the date when tax due pursuant to the terms of this chapter remain unpaid, or at such time as any other provisions of this chapter are violated, cause to be served upon any person, firm or company operating a telephone business within the corporate limits of the city by certified mail, return receipt requested, notice that the license to operate such telephone business for hire may be revoked by the city council for violation of the terms of this chapter or nonpayment of tax; and, further, that a public hearing concerning such revocation of license shall be held during the next thirty days by the city council, giving the time and place of such hearing and that the person, firm or corporation shall have the right to appear to contest such termination and offer justification or excuse for the failure to pay tax or comply with the chapter provisions. The city council may, after hearing, revoke the license issued and the decision of the city council upon the issue shall be final. (Ord. 1011 § 7, 1999).

Any monies paid to the city through error or otherwise not in payment of the tax imposed in this chapter, or in excess of such tax, shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer hereunder or, upon the taxpayer’s ceasing to do business in the city, be refunded. (Ord. 1011 § 8, 1999).

The clerk-treasurer is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be reasonably necessary, and it shall be a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated under this chapter. (Ord. 1011 § 9, 1999).

Any person, firm or corporation violating any provisions of this chapter shall be guilty of a misdemeanor, and shall upon conviction be punished by a fine in an amount not less than one hundred dollars, nor more than five hundred dollars. (Ord. 1011 § 11, 1999).