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term is defined otherwise in this chapter. In addition, the following definitions will apply: <br /> A. "City" means the city of Everett, a municipal corporation. <br /> B. "Clerk" means the city clerk of Everett, a municipal corporation, or any officer, agent or employee of <br /> the city designated to act on the clerk's behalf. <br /> C. "Director" means the finance director of the city or any officer, agent or employee of the city <br /> designated to act on the director's behalf. <br /> D. "Reporting period" means: <br /> 1. A one-month period beginning the first day of each calendar month (monthly); or <br /> 2. A three-month period beginning the first day of January, April,July or October of each year <br /> (quarterly); or <br /> 3. A twelve-month period beginning the first day of January of each year(annual). <br /> E. "Return" means any document a person is required by the city to file to satisfy or establish a tax or <br /> fee obligation that is administered or collected by the city and that has a statutorily defined due date. <br /> F. "Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of <br /> a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the <br /> taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment <br /> of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to <br /> any contractor defaulting in the performance of any contract as to which such person is a surety or <br /> guarantor. <br /> G. "Taxpayer" means any person required to have a business license under this chapter or liable for <br /> the collection of any tax or fee under this chapter, or who engages in any business or who performs any <br /> act for which a tax or fee is imposed by this chapter. <br /> H. "Tax year" or"taxable year" means the calendar year. <br /> I. "Treasurer" means the treasurer of Everett, a municipal corporation. <br /> 3.19.021 Definitions—References to Chapter 82.32 RCW. <br /> Where provisions of Chapter 82.32 RCW are incorporated in Section 3.19.090 of this title, "department" <br /> as used in the RCW shall refer to the "director" as defined in Section 3.19.020 and "warrant" as used in <br /> the RCW shall mean "citation or criminal complaint." <br /> 3.19.025 Business license requirements. <br /> imo <br /> LI 2019 ORDINANCE: Tax Administration Page 2 of 22 <br />