Ordinance 3711-19 - Laserfiche WebLink

3.24.025 Administrative provisions. The administrative provisions contained in Chapter 3.19 of this code shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein. 3.24.030 Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Definitions,A—I. Advance, Reimbursement. 1. "Advance" means money or credits received by a taxpayer from a customer or client with which the taxpayer is to pay costs or fees on behalf of the customer or client. 2. "Reimbursement" means money or credits received from a customer or client to repay the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of the client. Agricultural Product, Farmer. 1. "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to, a product of horticulture, grain cultivation,vermiculture,viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal. "Agricultural product" does not include animals intended to be pets. 2. "Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. "Farmer" does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person's own consumption. "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house. "Farmer" does not include any person in respect to the business of taking, cultivating, or raising timber. "Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly. "Business and occupation tax" or"gross receipts tax" means a tax imposed on or measured by the value of products,the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business. "Cash discount" means a deduction from the invoice price of goods or charge for services, which is allowed if the bill is paid on or before a specified date. "City" means the city of Everett, a municipal corporation. "Clerk" means the city clerk of the city of Everett, or the clerk's designee. az 2019 ORDINANCE: Business and Occupation Tax Page 2 of 40