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In construing the provisions of this chapter, except when otherwise declared or clearly apparent from the context, the following definitions shall be applied:

A. “Business” means and includes all activities engaged in with the object of gain, benefit or advantage to the taxpayer or to another person or class, directly or indirectly.

B. “City” means the city of Kettle Falls.

C. “Clerk-Treasurer” means the clerk-treasurer of the city of Kettle Falls.

D. “Gross Income” means the value proceeding or accruing by reason of the transaction of the business engaged in and without deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes or any other expense whatsoever paid or accrued and without any deduction or account of losses, except as otherwise provided for in this chapter. Gross income does not include charges which are passed on to subscribers or customers by a taxpayer pursuant to tariffs required by regulatory order to compensate for the cost to the taxpayer of the tax imposed by this chapter.

E. “Person,” “firm,” or “corporation” used interchangeably in this chapter means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and includes the United States, the state of Washington and any political subdivision thereof, including the city, provided a valid tax may be levied upon or collected therefrom under the provisions of this chapter.

F. “Taxpayer” means and includes any person, firm or corporation liable to the utility tax imposed in this chapter.

G. “Tax-year” or “Taxable year” means either the calendar year or the taxpayers fiscal year when permission is obtained from the clerk-treasurer to use a fiscal year in lieu of a calendar year.

H. “Value proceeding or accruing” means the consideration, whether money, credits, rights or other property expressed in terms of money, actually received or accrued. The terms shall be applied, in each case, on a cash-receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer.