A. Upon any telephone business, there shall be levied a tax equal to six percent of gross income. Gross income shall include one hundred percent of the revenues from intrastate toll calls, derived from the operation of such business within the city.

B. Gross income for this purpose shall not include charges that are passed on to the subscribers by the telephone company pursuant to tariffs required by regulatory order to compensate for the cost to the company of the tax imposed by this chapter. (Ord. 2301 § 2, 1993)