Ordinance 3292 - Laserfiche WebLink

i> V • s ray r1 • '� 11 _dGAGIP-;G (n) The term "engaging in business" means commencing, Ii ! conducting or centinuing in business and also the exercise of cor- DLSIESS porate or franchise powers as well as liruidating a business when the liquidators thereof hold themselves out to the public as con- . 1, . . reicting such business. 1 {{ /r CASE" !� (o) The term "cashdiscount" means a deduction from the DISCOUNT invoice price of roods or charge for services which is allowed if ' the bill is paid on or before a specified date . TUITIO 1 (p) The term "tuition fee" shall be construed to include FEE ! library, laboratory, health service and other special fees , and amounts Icharged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution: PROVIDED, That the term, "educational institution, " as used herein, shall be construed to mean only those institutions created or generally accredited as such by the state and offering to students an educa- L tional proram of a general academic nature or those institutions I which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade , industry and .(, agriculture , but not including specialty schools, business colleges, , Es other trade schools or similar institutions. SUCCESSOR (q) The word "successor" means any person who shall, through direct or mesne conveyance, purchase or succeed to the business , or portion thereof, or the whole or any part of the stock of goods , wares , merchandise or fixtures or any interest therein of a tax- payer ruitting, selling out , exchanging or otherwise disposing of his business. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the per- formance of any contract as to which such person is a surety or guarantor. CCivSUER (r) The word "consumer" means the following: (1) Any person who purchases , acquires , owns, holds or uses any article of tangible personal property other than for the purpose of resale as tangible personal property in the regular course of business or for the purpose of consuming such property in producing for sale 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 ; (2) Any person engaged in the business of rendering 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 contracting for the building, repairing or improving; of any publicly owned street , :lace , 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 - 4 -