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In computing the tax there shall be deducted from the gross revenues the following items:

A. The amount of credit losses and uncollectibles actually sustained by the taxpayer;

B. A deduction from gross revenues shall be allowed, only to cellular telephone service companies which keep their regular books of account on an accrual basis, for the total amount of cash discounts and credit losses actually sustained by a taxpayer as a result of cellular telephone service business;

C. Amounts derived from transactions in interstate or foreign commerce or from any business which the city of Auburn, Washington, is prohibited from taxing under the Constitution of the United States or the state of Washington;

D. Amounts that the city pays to the taxpayer;

E. That portion of the gross revenues 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;

F. 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. (Ord. 6875 § 1 (Exh. A), 2022; Ord. 6790 § 2 (Exh. B), 2020; Ord. 5673 § 2, 2002; Ord. 4722 § 3, 1994; Ord. 3679 § 6, 1981. Formerly 5.82.060.)