Ordinance 3292 - Laserfiche WebLink

tom , t • t 4 • • r r.:. ORDINANCE No. 3292. AN ORDIlANCE relating to and providing for the extraction and collection of a license upon the act and/or privilege of engaging in certain business activities , occupations , pursuits and privileges ; providing the necessary administrative machinery for the collection and enforcement of the licenses hereunder and declaring certain acts in connection therewith unlawful ; and pro- viding penalties ; repealing all ordinances or parts of ordinances in conflict herewith except Ordinance No. 2711 and Ordinance No. 3272. NOW, THEREFORE, the City of Everett does ordain: Section 1: EXERCIES OF REVENUE LICENSE POWER: The provisions of this ordinance shall be deemed an exercies of the power of the City of Everett to license for revenue . Section 2: D FI 'iITIOi b: In construing the provisions of this ordinance , save when otherwise declared or clearly apparent ,.f' "ror., the context , the following definitions shall be applied: 44"1 X YEAR (a) The. term "tax year" or "taxable year" shall mean either the calendar year, or the taxpayer' s fiscal year when per- mission is obtained from the City Clerk to use a fiscal year in lieu of the calendar year. PERSON (b) The word "person" or word "company," herein used. interchangeably, means any individual , receiver, assignee , trustee in bankruptcy, trust , estate , firm, co-partnership, joint venture , club, company, joint stock company, business trust , municipal corporation, corporation, association, society, or any group of individuals acting as a unit , whether mutual, co-operative , fraternal , non-profit or otherwise and the United States or any instrumentality thereof. SALE (c) The word "sale" means any transfer of the owner- shin of, title to, orpossession of property for a valuable ccnsic.era- tion andinclud.esany ctivity classified as a "sale at retail" or "retail sale" under subsection (d) of this section. It includes conditional sale contracts , leases with option to purchase , and any other contract under which possession of the property is given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It shall also be construed to include the furnishing of food , drink, or meals for compensation whether consumed upon the premises or not. The term "casual or isolated sale" means a sale made by a person who is not engaged in the business of selling the type of property involved. SALE AT (d) The term "sale at retail" or "retail sale" means RETAIL every sale of tangible personal property (including articles pro- duced, fabricated or imprinted) other than a sale to one who purchases - 1 -