Gaylord Entertainment Co.’s third-quarter revenues climbed 7.4%, largely on the strength of the country entertainment purveyor’s cable networks, even as net income fell 33.5% for a one-time tax charge.The company’s earnings were depressed by a one-time, non-cash increase in its deferred federal income taxes because of the recent increase in corporate taxes. Net operating income increased 14% to $ 25.3 million. Gaylord posted a 21.4% sales surge to $ 51.4 million in its cable network division, which includes the Nashville Network and Country Music Television’s domestic and European operations. But operating income from the unit slipped 4.7 % to $ 10.7 million as Gaylord upgraded equipment and heavily promoted Country Music TV to 3 million new subscribers. A healthier advertising market buoyed Gaylord’s broadcast division, where revenue climbed 13.4% to $ 39.1 million and operating income jumped 149.9% to $ 6.8 million. With flat attendance at its Opryland and other tourist properties, Gaylord’s entertainment division posted a 4.2% drop in earnings. And its cable systems division, which Gaylord put on sale last week, recorded a slight revenue increase and a slight decrease from its third-quarter loss a year ago. For the quarter, Gaylord earned $ 7.7 million, or 9 cents a share, compared with $ 11.5 million, or 14 cents a share, in the like period a year ago. Earnings per share would have increased a penny without the tax charge. Revenue was $ 196 million, up from $ 180.5 million. For the first nine months, Gaylord earned $ 12.8 million, or 15 cents a share , compared with $ 20.6 million, or 24 cents a share, in the first nine months of 1992. Revenue was $ 529.5 million, up from $ 483.2 million.