Ordinance 3711-19 - Laserfiche WebLink

e. The sale of or charge made for labor and services rendered in respect to automobile towing and similar automotive transportation services, but not in respect to those required to report and pay taxes under Chapter 82.16 RCW; f. The sale of and charge made for the furnishing of lodging and all other services, except the provision of telephone business, by a hotel, rooming house, tourist court, motel,trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, and it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same;. For the purposes of this subsection, it shall be presumed that the sale of a charge made for the furnishing of lodging for a continuous period of one month or more to a person is a rental or lease of real property and nota mere license to enjoy the same; g. The installing, repairing, altering, or improving of digital goods for consumers; h. The sale of or charge made for tangible personal property, labor and services to persons taxable under subsections (3)(a), (b), (c), (d), (e), (f), and (g)of this subsectiondefiaitieR when such sales or charges are for property, labor and services which are used or consumed in whole or in part by such persons in the performance of any activity defined as a "sale at retail" or"retail sale" even though such property, labor and services may be resold after such use or consumption. Nothing contained in this subsection shall be construed to modify subsection (1l of this sectiondefinitien and nothing contained in subsection(1)of this sectiondefinit-ion shall be construed to modify this subsection. 4. "Sale at retail" or"retail sale" shall also include the providing of competitive telephone service to consumers,as defined in RCW 82.04.065. 5.a. "Sale at retail" or"retail sale" shall also include the sale of prewritten software other than a sale to a person who presents a resale certificate under RCW 82.04.470, regardless of the method of delivery to the end user. For purposes of this subsection (5)(a)the sale of prewritten computer software includes the sale of or charge made for a key or an enabling or activation code, where the key or code is required to activate prewritten computer software and put the software into use. There is no separate sale of the key or code from the prewritten computer software, regardless of how the sale may be characterized by the vendor or by the purchaser. The term "sale at retail" or"retail sale" does not include the sale of or charge made for: (1) Custom software; or (2) The customization of prewritten software. b.(1) The term also includes the charge made to consumers for the right to access and use prewritten computer software, where possession of the software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. (2)(A) The service described ins seetien45-}(b)(1) of this subsection 54,efiRit-ien includes the right to access and use prewritten software to perform data processing. 2019 ORDINANCE: Business and Occupation Tax Page 13 of 40