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Christmas trees; turf; or any animal including but not limited to an animal that is a <br /> private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or <br /> insect, or the substances obtained from such an animal. "Agricultural product" <br /> does not include animals intended to be pets. <br /> 2. "Farmer" means any person engaged in the business of growing or <br /> producing, upon the person's own lands or upon the lands in which the person <br /> has a present right of possession, any agricultural product whatsoever for sale. <br /> "Farmer" does not include a person using such products as ingredients in a <br /> manufacturing process, or a person growing or producing such products for the <br /> person's own consumption. "Farmer" does not include a person selling any <br /> animal or substance obtained therefrom in connection with the person's business <br /> of operating a stockyard or a slaughter or packing house. "Farmer" does not <br /> include any person in respect to the business of taking, cultivating, or raising <br /> timber. <br /> "Business" includes all activities engaged in with the object of gain, benefit, or <br /> advantage to the taxpayer or to another person or class, directly or indirectly. <br /> "Business and occupation tax" or "gross receipts tax" means a tax imposed on <br /> or measured by the value of products, the gross income of the business, or the <br /> gross proceeds of sales, as the case may be, and that is the legal liability of the <br /> business. <br /> "Cash discount" means a deduction from the invoice price of goods or charge <br /> for services, which is allowed if the bill is paid on or before a specified date. <br /> "City" means the city of Everett, a municipal corporation. <br /> "Clerk" means the city clerk of the city of Everett, or the clerk's designee. <br /> Commercial or Industrial Use. <br /> "Commercial or industrial use" means the following uses of products, including <br /> byproducts, by the extractor or manufacturer thereof: <br /> 1. Any use as a consumer; <br /> 2. The manufacturing of articles, substances or commodities; or <br /> 3. Consigning, shipping or transferring extracted or manufactured products to <br /> another either without consideration or in the performance of contracts. <br /> "Competitive telephone service" means the providing by any person of <br /> telecommunications equipment or apparatus, or service related to that equipment <br /> or apparatus such as repair or maintenance service, if the equipment or <br /> apparatus is of a type which can be provided by persons that are not subject to <br /> regulation as telephone companies under RCW Title 80 and for which a separate <br /> charge is made. <br /> "Consumer" means the following: <br /> 1. Any person who purchases, acquires, owns, holds, or uses any tangible or <br /> intangible personal property irrespective of the nature of the person's business <br /> and including, among others, without limiting the scope hereof, persons who <br /> install, repair, clean, alter, improve, construct, or decorate real or personal <br /> property of or for a consumer other than for the purpose of: <br /> a. Resale as tangible or intangible personal property in the regular course of <br /> business; <br /> b. Incorporating such property as an ingredient or component of real or <br /> personal property when installing, repairing, cleaning, altering, imprinting, <br /> 2 <br />