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improving, constructing, or decorating such real or personal property of or for <br /> consumers; <br /> c. Incorporating such property as an ingredient or component of a new <br /> product or as a chemical used in processing a new product when the primary <br /> purpose of such chemical is to create a chemical reaction directly through <br /> contact with an ingredient of a new product; or <br /> d. Consuming the property in producing ferrosilicon which is subsequently <br /> used in producing magnesium for sale, if the primary purpose of such property is <br /> to create a chemical reaction directly through contact with an ingredient of <br /> ferrosilicon; <br /> 2. Any person engaged in any business activity taxable under Section <br /> 3.24.050(A)(7); <br /> 3. Any person who purchases, acquires, or uses any competitive telephone <br /> service as herein defined, other than for resale in the regular course of business; <br /> 4. Any person who purchases, acquires, or uses any personal, business, or <br /> professional service defined as a retail sale in subsection C of this section, other <br /> than for resale in the regular course of business; <br /> 5. Any person who is an end user of software; <br /> 6. Any person engaged in the business of "public road construction" in <br /> respect to tangible personal property when that person incorporates the tangible <br /> personal property as an ingredient or component of a publicly owned street, <br /> place, road, highway, easement, right-of-way, mass public transportation terminal <br /> or parking facility, bridge, tunnel, or trestle by installing, placing or spreading the <br /> property in or upon the right-of-way of a publicly owned street, place, road, <br /> highway, easement, bridge, tunnel, or trestle or in or upon the site of a publicly <br /> owned mass public transportation terminal or parking facility; <br /> 7. Any person who is an owner, lessee or has the right of possession to or an <br /> easement in real property which is being constructed, repaired, decorated, <br /> improved, or otherwise altered by a person engaged in business; <br /> 8. Any person who is an owner, lessee, or has the right of possession to <br /> personal property which is being constructed, repaired, improved, cleaned, <br /> imprinted, or otherwise altered by a person engaged in business; <br /> 9. Any person engaged in "government contracting." Any such person shall <br /> be a consumer within the meaning of this subsection in respect to tangible <br /> personal property incorporated into, installed in, or attached to such building or <br /> other structure by such person. <br /> Nothing contained in this or any other subsection of this section shall be <br /> construed to modify any other definition of"consumer." <br /> "Director" means the finance director of the city of Everett or any officer, agent <br /> or employee of the city designated to act on the director's behalf. <br /> Eligible Gross Receipts Tax. The term "eligible gross receipts tax" means a tax <br /> which: <br /> 1. Is imposed on the act or privilege of engaging in business activities <br /> identified in Section 3.24.050; and <br /> 2. Is measured by the gross volume of business, in terms of gross receipts <br /> and is not an income tax or value added tax; and <br /> 3. Is not, pursuant to law or custom, separately stated from the sales price; <br /> and <br /> 3 <br />