|
"Manufacturing" means the activity conducted by a manufacturer and is reported under the
<br /> manufacturing classification.
<br /> Newspaper, Magazine, Periodical.
<br /> "Newspaper" means a publication offered for sale regularly at stated intervals at least once a week and
<br /> printed on newsprint in tabloid or broadsheet format folded loosely together without stapling,glue, or
<br /> any other binding of any kind. "Magazine" or"periodical" means any printed publication, other than a
<br /> newspaper, issued and offered for sale regularly at stated intervals at least once every three months,
<br /> including any supplement or special edition of the publication. Any publication meeting this definition
<br /> qualifies regardless of its content.
<br /> "Nonprofit corporation" or"nonprofit organization" means a corporation or organization in which no
<br /> part of the income can be distributed to its members, directors, or officers and that holds a current tax
<br /> exempt status as provided under Section 501(c)(3) of the Internal Revenue Code, as hereafter amended,
<br /> or is specifically exempted from the requirement to apply for its tax exempt status under Section
<br /> 501(c)(3) of the Internal Revenue Code, as hereafter amended.Where the term "nonprofit organization"
<br /> is used, it is meant to include a nonprofit corporation.
<br /> "Office" or"place of business" means a fixed location or permanent facility where the regular business
<br /> of the person is conducted and which is either owned by the person or over which the person exercises
<br /> legal dominion and control.The regular business of the person is presumed conducted at a location:
<br /> 1. Whose address the person uses as its business mailing address;
<br /> 2. Containing a telephone line listed in a public telephone directory or other similar publication under
<br /> the business name;
<br /> 3. Where the person holds itself out to the general public as conducting its regular business through
<br /> signage or other means; and
<br /> 4. Where the person is required to obtain any appropriate state and local business license or
<br /> registration unless they are exempted by law from such requirement. A vehicle such as a pick-up, van,
<br /> truck, boat or other motor vehicle is not an office or place of business. A post office box is not an office
<br /> or place of business. If a person has an office or place of business,the person's home is not an office or
<br /> place of business unless it meets the criteria for office or place of business above. If a person has no
<br /> office or place of business,the person's home or apartment within the city will be deemed the place of
<br /> business.
<br /> "Person" means any individual, receiver, administrator, executor, assignee,trustee in bankruptcy,trust,
<br /> estate, firm, co-partnership,joint venture, club, company,joint stock company, business trust, municipal
<br /> corporation, political subdivision of the state of Washington, corporation, limited liability company,
<br /> association, society, or any group of individuals acting as a unit,whether mutual, cooperative,fraternal,
<br /> nonprofit, or otherwise, and the United States or any instrumentality thereof.
<br /> "Processing for hire" means the performance of labor and mechanical services upon materials or
<br /> ingredients belonging to others so that as a result a new, different or useful product is produced for sale,
<br /> no 2019 ORDINANCE: Business and Occupation Tax Page 9 of 40
<br />
|