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The city expressly intends that engaging in business include any activity
<br /> sufficient to establish nexus for purposes of applying the tax under the law and
<br /> the constitutions of the United States and the state of Washington. Nexus is
<br /> presumed to continue as long as the taxpayer benefits from the activity that
<br /> constituted the original nexus generating contact or subsequent contacts.
<br /> A person is present "in the city" if, whether itself or by its employees, agents,
<br /> representatives, independent contractors, brokers or others acting on its behalf, it
<br /> (a) is physically present in the city or, (b) endeavors to maintain a share of the
<br /> market within the city or, (c) avails itself of the economic benefits of the city. The
<br /> city expressly intends that nexus extend to the limits allowed by law and the
<br /> constitutions of the United States and the state of Washington. Nexus is
<br /> presumed to continue as long as the taxpayer benefits from the activity that
<br /> constituted the original nexus generating contact by subsequent contacts.
<br /> "Extracting" is the activity engaged in by an extractor and is reportable under
<br /> the extracting classification.
<br /> "Extractor" means every person who, from the person's own land or from the
<br /> land of another under a right or license granted by lease or contract, either
<br /> directly or by contracting with others for the necessary labor or mechanical
<br /> services, for sale or for commercial or industrial use, mines, quarries, takes or
<br /> produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other
<br /> natural resource product; or fells, cuts or takes timber, Christmas trees, other
<br /> than plantation Christmas trees, or other natural products; or takes fish, or takes,
<br /> cultivates, or raises shellfish, or other sea or inland water foods or products.
<br /> "Extractor" does not include persons performing under contract the necessary
<br /> labor or mechanical services for others; or persons meeting the definition of
<br /> farmer.
<br /> "Extractor for hire" means a person who performs under contract necessary
<br /> labor or mechanical services for an extractor.
<br /> "Gross income of the business" means the value proceeding or accruing by
<br /> reason of the transaction of the business engaged in and includes gross
<br /> proceeds of sales, compensation for the rendition of services, gains realized from
<br /> trading in stocks, bonds, or other evidences of indebtedness, interest, discount,
<br /> rents, royalties, fees, commissions, dividends, and other emoluments however
<br /> designated, all without any deduction on account of the cost of tangible property
<br /> sold, the cost of materials used, labor costs, interest, discount, delivery costs,
<br /> taxes, or any other expense whatsoever paid or accrued and without any
<br /> deduction on account of losses.
<br /> "Gross proceeds of sales" means the value proceeding or accruing from the
<br /> sale of tangible or intangible personal property or for services rendered, without
<br /> any deduction on account of the cost of property sold, the cost of materials used,
<br /> labor costs, interest, discount paid, delivery costs, taxes, or any other expense
<br /> whatsoever paid or accrued and without any deduction on account of losses.
<br /> "In this city" or "within this city" includes all federal areas lying within the
<br /> corporate city limits of the city of Everett.
<br /> B. Definitions, J—R.
<br /> "Manufacturing" means the activity conducted by a manufacturer and is
<br /> reported under the manufacturing classification.
<br /> Manufacturer, To Manufacture.
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