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In computing said tax, there shall be deducted from said gross operating income the following items:

(1) The amount of credit losses and uncollectibles actually sustained by the taxpayer;

(2) Amounts derived from interstate or foreign commerce or from any business which the city is prohibited from taxing under the Constitutions of the United States or the state of Washington;

(3) Amounts derived by the taxpayer from the city of Electric City.

Any person subject to payments of a license fee or tax under the provisions of any ordinance of the city, other than this chapter, on account of engaging in any activity for which he is liable to tax under this chapter, may deduct the amount of such fee or tax imposed by this chapter on account of such activity except when the taxes imposed in this chapter are paid by the customer, but such person shall nevertheless, in the manner provided for in this chapter, apply for and procure an occupation license. (Ord. 490 § 1, 2015)