Ordinance 3711-19 - Laserfiche WebLink

5. Ride Sharing.This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010. 6. Employees. a. This chapter shall not apply to any person in respect to his or her employment in the capacity as an employee or servant as distinguished from that of an independent contractor. For the purposes of this section, the definition of"employee" shall include those persons that are defined in the Internal Revenue Code, as hereafter amended. - - -- • • - '- •• - --- a amended through January 1, 1991. b. A booth renter is an independent contractor, as defined by RCW 18.16.020, is an independent contractor for purposes of this chapter. 7. Amounts Derived from Sale of Real Estate.This chapter shall not apply to gross proceeds derived from the sale of real estate.This, however, shall not be construed to allow an exemption of amounts received as commissions from the sale of real estate, nor as fees, handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions. This chapter shall also not apply to amounts received for the rental of real estate if the rental income is derived from a contract to rent for a continuous period of thirty(30) days or longer. 8. Mortgage Brokers'Third-Party Provider Services Trust Accounts.This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the Director of Financial Institutions. 9. Amounts Derived from Manufacturing, Selling or Distributing Motor Vehicle Fuel.This chapter shall not apply to the manufacturing, selling, or distributing of motor vehicle fuel, as the term "motor vehicle fuel" is defined in RCW 82.36.0210 and exempt under RCW 82.386.28440; provided, that any fuel not subjected to the state fuel excise tax, or any other applicable deduction or exemption, will be taxable under this chapter. 10. Amounts Derived from Liquor, and the Sale or Distribution of Liquor.This chapter shall not apply to liquor as defined in RCW 66.04.010(154 and exempt in RCW 66.08.120. 11. Casual and Isolated Sales.This chapter shall not apply to the gross proceeds derived from casual or isolated sales. 12. Accommodation Sales.This chapter shall not apply to sales for resale by persons regularly engaged in the business of making retail sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (a)the amount paid by the buyer does not exceed the amount paid by the seller to the vendor in the acquisition of the article, and (b)the sale is made as an accommodation to the buyer to enable the buyer to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller. in 2019 ORDINANCE: Business and Occupation Tax Page 31 of 40