Title 3 REVENUE AND FINANCE
Chapter 3.11 TELEPHONE EXCISE TAX
3.11.010 Definitions.
A. The definitions contained in RCW 82.148 of the terms "emergency services
communications system," "switched access lines," and "local exchange company"
are adopted by reference for the purposes of this chapter.
B. "Subscriber"
means any individual person, estate, trust, partnership, association, company,
corporation, or other entity that contracts for and receives telephone services
including the emergency services communications system from a local exchange
company.
C. "Collection month" means the calendar month that the local
exchange company bills the subscriber. (Ord. 1998-02 (part); Ord. 1991-06
(part))
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