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undertakers and veterinarians, and other persons engaging in the business of <br /> serving persons. <br /> Persons performing "services" or "personal services" do not include persons <br /> engaged in the business of cleaning, repairing, improving, etc., the personal <br /> property of others, such as automobile, house, jewelry, radio, refrigerator and <br /> machinery repairmen, laundry or dry cleaners. Also not included are certain <br /> personal and professional services specifically included within the definition of <br /> the term "sale at retail" in this section, such as amusement and recreation <br /> businesses of a participatory nature; abstract, title insurance and escrow <br /> businesses; credit bureau businesses and automobile parking and storage <br /> garage businesses. Not included are persons who render services to others in <br /> the capacity of employees as distinguished from independent contractors. <br /> Persons engaged in the business of rendering services to others are taxable <br /> under the sales of retail services classification upon the gross income of such <br /> business under Section 3.24.050(A)(6). <br /> There must be included within gross amounts reported for tax all fees for <br /> services rendered and all charges recovered for expenses incurred in connection <br /> therewith, such as transportation costs, hotel, restaurant, telephone, copy, <br /> printing, computer time and other expenses charged in providing the services. <br /> [Comment: RCW 35.102.120 requires that the model ordinance include this <br /> definition. However, no explicit definition will be included in the model ordinance <br /> until the RCW contains a definition of"service." In the absence of a definition of <br /> "service" in state law, the city will use the above definition and will tax it under <br /> sales of retail services under Section 3.24.050(A)(6).] <br /> Software, Prewritten Software, Custom Software, Customization of Canned <br /> Software, Master Copies, Retained Rights. <br /> 1. "Prewritten software" or "canned software" means computer software, <br /> including prewritten upgrades, that is not designed and developed by the author <br /> or other creator to the specifications of a specific purchaser. The combining of <br /> two or more prewritten computer software programs or prewritten portions <br /> thereof does not cause the combination to be other than prewritten computer <br /> software. Prewritten computer software includes software designed and <br /> developed by the author or other creator to the specifications of a specific <br /> purchaser when it is sold to a person other than such purchaser. Where a person <br /> modifies or enhances computer software of which such person is not the author <br /> or creator, the person shall be deemed to be the author or creator only of the <br /> person's modifications or enhancements. Prewritten computer software or a <br /> prewritten portion thereof that is modified or enhanced to any degree, where <br /> such modification or enhancement is designed and developed to the <br /> specifications of a specific purchaser, remains prewritten computer software; <br /> however, where there is a reasonable, separately stated charge or an invoice or <br /> other statement of the price given to the purchaser for the modification or <br /> enhancement, the modification or enhancement shall not constitute prewritten <br /> computer software. <br /> 2. "Custom software" means software created for a single person. <br /> 3. "Customization of canned software" means any alteration, modification, or <br /> development of applications using or incorporating canned software to specific <br /> individualized requirements of a single person. Customization of canned software <br /> 27 <br />