Ordinance 3711-19 - Laserfiche WebLink

3.24.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction. Notwithstanding RCW 35.102.130, effective January 1, 2008,gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the Department of Revenue. 3.24.090 Exemption—Nonprofit corporations or nonprofit organizations. This chapter shall not apply to nonprofit corporations or nonprofit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, except with respect to retail sales of such organizations. 3.24.095 Exemptions. The provisions of this chapter shall not apply to the following: A. Nonprofit Corporations or Nonprofit Organizations. 1. Adult Family Homes.This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the Washington State Department of Social and Health Services. 2. Day Care Provided by Churches.This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours. 3. Child Care Resource and Referral Services by Nonprofit Organizations.This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child care resource and referral services. 4. Nonprofit Organizations That Are Guarantee Agencies, Issue Debt, or Provide Guarantees for Student Loans.This chapter does not apply to gross income received by nonprofit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, that: a. Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or b. Provide guarantees for student loans made through programs other than the federal guaranteed student loan program. 5. Nonprofit Organizations—Credit and Debt Services.This chapter does not apply to nonprofit organizations in respect to amounts derived from provision of the following services: a. Presenting individual and community credit education programs including credit and debt counseling; mu im 2019 ORDINANCE: Business and Occupation Tax Page 28 of 40