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<br /> <br /> <br /> <br /> <br /> <br />ORDINANCE NO. ________ <br /> <br />An ORDINANCE relating to Business and Occupation tax to incorporate SB 5199 changes to RCW <br />35.102.150, amending EMC 3.24.078 <br /> <br />WHEREAS, <br /> <br />A. Chapter 35.102 RCW requires business and occupation tax cities to coordinate with the <br />Association of Washington Cities to develop a model ordinance for the administration of business <br />and occupation tax in order to promote greater uniformity and foster a positive business climate. <br /> <br />B. The City must amend its code to reflect the changes made to the Association of Washington Cities <br />model ordinance. <br /> <br />C. Senate Bill 5199 changed the definition in the model ordinance for newspaper printing and <br />publishing and will be effective January 1, 2024, <br /> <br />NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br /> <br />Section 1. EMC 3.24.078 is hereby amended as follows: <br /> <br />Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the activities of <br />printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal <br />place in this state from which the taxpayer’s business is directed or managed. As used in this section, <br />until December 31, 2023, the activities of printing, and of publishing newspapers, periodicals, or <br />magazines, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the <br />Department of Revenue. Beginning January 1, 2024, until January 1, 2034, as used in this section, the <br />activities of printing, and of publishing newspapers and periodicals or magazines are those activities to <br />which the exemption in RCW 82.04.759 and the tax rate in RCW 82.04.280(1)(a) apply. <br /> <br />Section 2. The following is provided for reference and may not be complete: <br /> <br />EMC Amended Ordinance History of EMC Amended by this Ordinance <br />EMC 3.24.078 (Ord. 3711-19 § 1, 2019) <br /> <br />Section 3. The City Clerk and the codifiers of this Ordinance are authorized to make necessary <br />corrections to this Ordinance including, but not limited to, the correction of scrivener’s/clerical errors, <br />references, ordinance numbering, section/subsection numbers, and any internal references.