§ 5.48.260. Allocation of revenues—Cellular telephone service.
Latest version.
A.
In determining the total gross income from telephone business in the City for purposes
of Section 5.48.050 A, there shall be included all gross income from cellular telephone service (including
roaming charges incurred by Seattle customers outside this state) provided to customers
whose "place of primary use" is in the City, regardless of the location of the facilities
used to provide the service. The customer's "place of primary use" is, with respect
to each telephone: (a) the customer's address; or (b) the customer's place of residence
if the telephone is for personal use, and in both cases must be located within the
licensed service area of the home service provider. Roaming charges and cellular telephone
charges to customer whose principal service address is outside Seattle will not be
taxable even though those mobile services are provided within Seattle.
B.
There is a rebuttable presumption that the "place of primary use" address shown on
the cellular telephone service company's records is accurate. If the cellular telephone
service company knows or should have known that a customer's place of primary use
address for a telephone is within the City then the gross revenue from cellular telephone
service provided to that customer with respect to that telephone is to be included
in the company's gross income.
