Ordinance 3237 - Laserfiche WebLink

i ORDINANCE NO. 3237. AN ORDINANCE 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 providing penalties ; repealing all ordinances or parts of ordinances in conflict herewith except Ordinance No. 2711. NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: Section 1: EXERCISE OF REVENUE LICENSE ''OWER: The provi- sions of this ordinance shall be deemed an exercise of the rower of JThe City of Everett to license for revenue. Section 2: DEFINITIONS: In construing the provisions of this ordinance , save when otherwise declared or clearly apparent from the context , the following definitions shall be applied: (a) The term "tax year" or "taxable year" shall mean tax either the calendar year or the taxpayer' s fiscal year when permission year is obtained from the Clerk to use a fiscal year in lieu of the calen- dar year. (b) The word "person" or word "company" , herein used person interchangeably, means any individual, receiver, assignee , trustee in bankruptcy, trust , estate , firm, co-partnership, joint venture , club, company, joint-stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative , fraternal, non-profit or otherwise , end includes the United States or any instrumentality thereof, provided a valid tax may be levied upon or collected therefrom under the provisions of this ordinance. (c) The word "sale" includes the exchange of proper- sale ty as well as the sale thereof for money; and also includes condition- al 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. (d) The term "gross proceeds of sales" means the gross value proceeding or accruing from the sale of tangible personal proceeds ""` property and for services rendered without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes , or any other expense whatsoever paid or accrued and without any deduction on account of losses. -1-