Ordinance 3726 - Laserfiche WebLink

• a new article of tangible personal property or a new substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; Any person engaged in the business of render- ing professional or personal services to persons (as distinguished from services rendered to property of persons) and who are taxable under Section 3 (f) hereof; 3. Any person engaged in the business of con- tracting for the building, repairing or improving of any publicly owned street, place, road, highway, bridge or trestle which is used or to be used primarily for foot or vehicular traffic, in respect, however, only to tangible personal property used or consumed in such business; 4. Any person who is an owner, lessee or has the right of possession to or an easement in real or personal property which is being constructed, repaired, improved, cleaned, imprinted or otherwise altered by a person engaged in business, excluding only the United States of America, the State of Washington and its political subdivisions in respect to labor and services rendered to their real property which is used or held for public road purposes. CITY (s) The word "city" shall mean Everett, a municipal corporation. The term "in this city" or "with- in this city" as used herein includes all Federal areas lying within the exterior boundaries of the City of Everett. BY-PRODUCT (t) The term "by-product" means any additional products, other than the principal or in- tended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. TAXPAYER (u) The word "taxpayer" includes any individual, group of individuals, corporation or association required to have a Business License here- under, or liable for any license fee or tax, or for the collection of any license fee or tax hereunder, or who engages in any business, or who performs any act, for which a license fee or tax is imposed by this ordinance. (v) Words in the singular number shall include the plural, and the plural shall include the singular. Words in one gender shall include all other genders.