A. Amounts derived by municipally-owned or operated public service businesses, directly from taxes levied for the support or maintenance thereof; provided, that this section shall not be construed to exempt service charges which are spread on the property tax rolls and collected as taxes;

B. Amounts derived from the sale of commodities to persons in the same public service business as the seller for resale as such within the city. This deduction is allowed only with respect to water distribution, light and power, gas distribution or other public service businesses which furnish water, electrical energy, gas or any other commodity in the performance of public service businesses;

C. Amounts actually paid by a taxpayer to another person taxable under this chapter as the latter’s portion of the consideration due for services furnished jointly by both, if the total amount has been credited to and appears in the gross income reported for tax by the former;

D. The amount of cash discount actually taken by the purchaser or customer;

E. The amount of credit losses actually sustained by taxpayers whose regular books of account are kept upon an accrual basis;

F. That portion of the gross income derived from charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services;

G. Charges by a taxpayer engaging in a telephone business to a telecommunications company, as defined in RCW 80.04.010, for telephone service that the purchaser buys for the purpose of resale;

H. Adjustments made to a billing or to a customer account or to a telecommunications company accrual account in order to reverse a billing or charge that had been made as a result of third-party fraud or other crime and was not properly a debt of a customer. (Ord. 1579 § 2, 1995; Ord. 814 § 6, 1976).