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ORDINANCE NO. 2351-98 <br /> An Ordinance Relating to the designation of certain areas of the <br /> City of Everett that are contiguous census tracts which are eligible for <br /> State Business and Occupation tax credits under chapter 82.04 RCW as <br /> international service areas under Chapter 313, Laws State of <br /> Washington, 1998, to be claimed by business that are eligible which <br /> perform professional or insurance services for international customers as <br /> defined by Chapter 313 section 2(3)(c)(i). <br /> WHEREAS, Chapter 313, Laws of Washington 1998 (S.H.B. 2342) created <br /> new tax credits against the state Business and Occupation tax (Chapter 82.04 RCW) for <br /> businesses that makes certain expenditures for professional and insurance services to <br /> international customers in certain contiguous census tract areas any city with a <br /> population greater than 80,000, situated in a county that contains no community <br /> empowerment zones and according to the 1990 census, meets certain qualifications <br /> relating to unemployment and poverty; <br /> WHEREAS, the population of the City of Everett exceeds 80,000; <br /> WHEREAS, Snohomish County contains no community empowerment zones; <br /> WHEREAS, the City of Everett contains contiguous census tracts numbers 0402 <br /> through 0408 that the Department of Revenue has found eligible for such credits based on <br /> information from the Employment Security Department and the Office of Financial <br /> Management; <br /> WHEREAS, under Chapter 313, Section 2 (4), the City of Everett must <br /> designate such group of contiguous census tracts as eligible and transmit to the <br /> Department of Revenue a certification letter and map, each explicitly describing the <br /> boundaries of the census tracts found so eligible; <br /> WHEREAS; the credit allowable under Chapter 313, Laws of Washington 1998 <br /> is not applicable to local business and occupation taxes; <br /> WHEREAS, The Chapter 313 applies to "professional services" and "insurance <br /> services" in general and as defined in Section 2(3)(c)(iii) to be "eligible services" as: <br /> "computer, data processing, information, legal, accounting and tax preparation; <br /> engineering; architectural; business consulting; business management; public relations <br /> 1 <br />