There shall be excepted and deducted from the total gross income upon which the license fee or tax is computed so much thereof as is derived from transactions in interstate or foreign commerce, or from business done for the government of the United States, its officers or agents, or any amount paid to the federal, state and local governmental entities as excise taxes levied or imposed upon the sale or distribution of property or services, or business which the city is prohibited from taxing under the Constitution or laws of the state of Washington. (Ord. 810, § 2, 1983.)