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There is excepted and deducted from the total gross income upon which the tax is computed:

(1) That part of the total gross income derived from business which the town is prohibited from taxing under the Constitution or laws of the United States and the Constitution or laws of the State of Washington.

(2) Income derived from that portion of network telephone service, as defined in RCW 82.04.065, which represents 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; or charges for network telephone service that is purchased for the purpose of resale.

(3) Adjustments made to a billing or customer account in order to reverse a billing or charge that was not properly a debt of the customer.

(4) Cash discounts allowed and actually granted to customers of the taxpayer during the tax year.

(5) Uncollectible debts written off the taxpayer’s books during the tax year. If subsequently collected, the income shall be reported for the period in which collected. (Ord. 463 § 6, 2004)