Every person or company engaging within this town in the business of furnishing telephone service shall pay a tax equal to three percent of the total gross revenue. The term “telephone service" shall mean all types of service furnished by any telephone company including, but not limited to telephone communications, telephone installations, calls, special wire service and teletype service and other service of a similar nature originating in or passing through any part of the town of Cathlamet. The term “gross operating revenue" means the value proceeding or accruing from the performance of the particular public service business involved, including operations incidental thereto, but without any deduction on account of the cost of the commodity furnished or sold, the cost of material used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever, paid or accrued and without any deduction on account of losses. (Ord. 231 § 3, 1961)