Ordinance 3292 - Laserfiche WebLink

• • Section 7: SALES 2Y CC: SIGNEE, BAILEE, Y AC` O OR AUCTIONEER: Every consignee, bailee , factor or auctioneer having either actual or constructive possession of tangible personal pro- perty, or having possession of the documents of title thereto, witl power to sell such tangible personal property in his or its own nape and actually so selling, shall be deemed the seller of such tangi- ble personal property within the Meaning of this ordinance ; and further, the consignee , bailor, principal or owner shall be deemed a seller of such property to the consignee , bailee , factor or auc- tioneer. The burden shall be upon the taxpayer in every case t. establish the fact that such taxpayer is not engaged in the busine`s if selling tangible personal property but is acting merely as broker or agent in promoting Sales for a sri eci al, such claim will be al lowed only when the taxpayer' s account records are kept in such a manner es the Clerk shall by general reV-ulaticn provide. n___ nPTIONS Section u: ELE,.]:TIC.nA : The provisions of this ordinanc • shall not and y to (a) Any person enragingin any business activity where the value of products, gross proceeds of sales or gross in- co e of the business is less than Six Hundred ( 600.00) Dollars To a bi-monthly period; Provided, however , that Where one person en- gages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed Six Hundred 0600.00) Dollars for a bi-monthly period, no exemption or deduc- tion from the amount of tax is allowed by this provision; Provide further, that any person claiming exemption under the provisions of this subsection shall be required to file returns as provided here- in, even though no tax may be due. ( b) All persons 'sub ject to occupational tax under pr.- visions of Ordinance rJo. 2711 or exempted from payment of occupa- tional tax under Ordinance io. 2711 by reason of Payment of a fran- chise tax of two per cent upon the gross income or gross earnings of said business , are hereby exempted from a levy of an occupation- al tax under provisions of this ordinance . All persons subject to tax under ordinance No. 3272 are exempt from payment of this occu- pational tax. (c) Any person in respect to insurance business upon which a tax based on gross premiums is paid to the State of ' ash- ington : Provided, however, that the provisions of this subsection shall not exempt any person engaging in the business of represent- ing any insurance co_pany, whether as general or local agent or act ing as broker for such companies ; And provided, further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. (d) Any person in respect to the business of growing or producing for sale upon his own lands or upon land in which he has a present right of possession, any agricultural or horticulture product or crop, including the raising for sale of any animal, bird or insect , or the milk, eggs, wool, fur, meat, honey or other sub- stance obtained therefrom, or in respect to the sale of such produc s at wholesale by such grower, producer or raiser thereof. This exemp tion shall not apply to any person selling such products at retail; nor to the sale of any animal or substance obtained therefrom by a person in connection with his business of operating a stock yard or a slaughter or packing house ; nor to any association ofpersons what- ever, whether mutual, co-operative or otherwise, engaging in any —ci—