Ordinance 3292 - Laserfiche WebLink

r ! • r 0 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 "within this city" as used herein includes all Federal areas lying within the exterior bound- aries of the City of Everett. BY- (t) The term "by-product" means any additional product, PRODUCT other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value , wit.]out 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 hEve a Business License hereunder, 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 Tender shall include all other genders. �sI- ',' cL � {�t'�" (w) "Bi-?:Monthly period" shall mean a two month period . Ol! LY beginning with the first day of the odd-numbered month and l' ` including the last day of the next succeeding month. CLERK (x) The word "clerk" shall mean the City Clerk of Everett , a municipal corporation. TREASURER (y) The word "treasurer" shall mean the Treasurer of Everett , a municipal corporation. PERSONS Section 3 : E vUT ERATION OF PERSONS SUBJECT TO TAX - AMOUNT: SUBJECT On and after the first day of January, 1951, there is hereby levied TO TAX upon and shall be collected from and paid as hereinafter provided by every person on account and for the privilege of engaging in business activities , a license fee or occupation tax, sometimes herein referred to as the "tax" , in amounts to be deter lined by application of rates given against value of products, gross proceeds of sale , or gross income of business, as the case may be, for the two calendar months next preceding the beginning of each bi-monthly period, as fllows: (a) Upon every person engaging within this City in business as an extractor; as to such persons the amount of the tax with respect to such business shall be erual to the value of the products, including by-products , extracted for sale or for cofirfflercial or • industrial use , multiplied by the rate of one-tenth (1/10) of one per cent ; The measure of the tax is the value of the products , including by-products , so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the City. - 5 -