For every person engaged in the business of providing telephone services, the business tax shall be twenty-five dollars per year, plus ten cents per year for each one thousand dollars of the first ten million dollars gross receipts and five cents per year for each one thousand dollars of gross receipts in excess of ten million dollars.
For the purposes of this section, "gross receipts" shall have the same meaning as in Section 4.02.020 of this title, except that only those receipts derived from providing telephone services within the city of Fullerton shall be included, and further excepting that only receipts resulting from intrastate telephone services shall be included.
A "person engaged in the business of providing telephone services" shall mean, for the purpose of this section, a "telephone company" as that term is used in Article XIII, Section 19 of the Constitution of California. (Ord. 2791 § 3, 1991; Ord. 2063 § 2 (part), 1975).