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person or on its behalf.This provision does not apply to any board of directors member or attendee
<br /> engaging in business such as a member of a board of directors who attends a board meeting.
<br /> d. Renting tangible or intangible property as a customer when the property is not used in the city.
<br /> e. Attending, but not participating in, a "trade show" or"multiple vendor events." Persons
<br /> participating at a trade show shall review the city's trade show or multiple vendor event ordinances.
<br /> f. Conducting advertising through the mail.
<br /> g. Soliciting sales by phone from a location outside the city.
<br /> 5. A seller located outside the city merely delivering goods into the city by means of common carrier is
<br /> not required to register and obtain a business license; provided,that it engages in no other business
<br /> activities in the city. Such activities do not include those in subsection 4 of this definition.
<br /> The city expressly intends that engaging in business include any activity sufficient to establish nexus for
<br /> purposes of applying the license fee and tax under the law and the Constitutions of the United States
<br /> and the state of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the
<br /> activity that constituted the original nexus-generating contact or subsequent contacts.
<br /> A person is present"in the city" if, whether itself or by its employees, agents, representatives,
<br /> independent contractors, brokers or others acting on its behalf, it(a) is physically present in the city, or
<br /> (b) endeavors to maintain a share of the market within the city,or(c) avails itself of the economic
<br /> benefits of the city.The city expressly intends that nexus extend to the limits allowed by law and the
<br /> Constitutions of the United States and the state of Washington. Nexus is presumed to continue as long
<br /> as the taxpayer benefits from the activity that constituted the original nexus generating contact by
<br /> subsequent contacts.
<br /> "Extracting" is the activity engaged in by an extractor and is reportable under the extracting
<br /> classification.
<br /> "Extractor" means every person who,from the person's own land or from the land of another under a
<br /> right or license granted by lease or contract, either directly or by contracting with others for the
<br /> necessary labor or mechanical services, for sale or for commercial or industrial use, mines, quarries,
<br /> takes or produces coal, oil, natural gas, ore, stone, sand, gravel,clay, mineral or other natural resource
<br /> product; or fells, cuts or takes timber, Christmas trees, other than plantation Christmas trees, or other
<br /> natural products; or takes fish,or taker, cultivated,or raises shellfish, or other sea or inland water foods
<br /> or products. "Extractor" does not include persons performing under contract the necessary labor or
<br /> mechanical services for others; or persons meeting the definition of"farmer."
<br /> "Extractor for hire" means a person who performs under contract necessary labor or mechanical
<br /> services for an extractor.
<br /> "Gross income of the business" means the value proceeding or accruing by reason of the transaction of
<br /> the business engaged in and includes gross proceeds of sales, compensation for the rendition of
<br /> services, gains realized from trading in stocks, bonds, or other evidences of indebtedness, interest,
<br /> discount, rents, royalties,fees, commissions, dividends, and other emoluments, however designated,all
<br /> mos
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