It is not the purpose of this chapter that the tax herein levied upon persons or companies engaging in the telephone service shall be construed as taxes upon the purchasers or customers but it is the intent that such license fee shall be levied upon and collected from the person or company engaging in said business activity designated and that said tax shall comprise of the operating overhead of such persons or companies engaging in said business. (Ord. 231 § 4, 1961)