Gross receipts shall include all receipts of every person, firm, partnership, corporation, or association engaged in the business of offering or providing telecommunication services to the public for hire in the city, except for the following:
(A) Interstate telecommunications between persons in the city and persons outside of the state;
(B) Local carrier access charges, transmission facilities, and switching services provided to telecommunication companies;
(C) Account of:
(1) City of Wahoo, Nebraska, or any of its agencies or departments.
(2) All public, private, denominational, and parochial schools which have met state of Nebraska accreditation or approval requirements.
(3) Saunders County, Nebraska, or any of its agencies or departments.
(4) State of Nebraska, or any of its agencies, subdivisions, or departments.
(5) United States Government, or any of its agencies or departments.
(D) Sales of equipment, repairs, and installation charges, advertising revenues, and rental fees from customers' premises equipment.
(’72 Code, § 10-601.07) (Ord. 1562, passed 11-14-96; Am. Ord. 1569, passed 4-10-97; Am. Ord. 2073, passed 10-13-11)