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Section 4. To Section 1, Ordinance 2810-04 (2004), a NEW SECTION, <br /> 3.24.078 is added which hereby is to read as follows: <br /> 3.24.078 Allocation and apportionment of printing and publishing income <br /> when activities take place in more than one jurisdiction. <br /> Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from <br /> the activities of printing, and of publishing newspapers, periodicals, or <br /> magazines, shall be allocated to the principal place in this state from which the <br /> taxpayer's business is directed or managed. As used in this section, the activities <br /> of printing, and of publishing newspapers, periodicals, or magazines, have the <br /> same meanings as attributed to those terms in RCW 82.04.280(1) by the <br /> department of revenue. <br /> Section 5. Section 1, Subsection 3.24.100 [EMC 3.24.100]of Ordinance <br /> 2810-4 (2004) which reads as follows: <br /> 3.24.100 Deductions. <br /> In computing the license fee or tax, there may be deducted from the measure <br /> of tax the following items: <br /> A. Deductions for Nonprofit Organizations or Nonprofit Corporations. <br /> 1. Membership Fees and Certain Service Fees by Nonprofit Youth <br /> Organization. For purposes of this section, "nonprofit youth organization" means <br /> a nonprofit organization engaged in character building of youth which is exempt <br /> from property tax under RCW 84.36.030. In computing tax due under this <br /> chapter, there may be deducted from the measure of tax all amounts received by <br /> a nonprofit youth organization: <br /> a. As membership fees or dues, irrespective of the fact that the payment of <br /> the membership fees or dues to the organization may entitle its members, in <br /> addition to other rights or privileges, to receive services from the organization or <br /> to use the organization's facilities; or <br /> b. From members of the organization for camping and recreational services <br /> provided by the organization or for the use of the organization's camping and <br /> recreational facilities. <br /> 2. Fees, Dues, Charges. In computing tax, there may be deducted from the <br /> measure of tax amounts derived from bona fide: <br /> a. Initiation fees; <br /> b. Dues; <br /> c. Contributions; <br /> d. Donations; <br /> e. Tuition fees; <br /> f. Charges made by a nonprofit trade or professional organization for <br /> attending or occupying space at a trade show, convention, or educational <br /> seminar sponsored by the nonprofit trade or professional organization, which <br /> trade show, convention, or educational seminar is not open to the general public; <br /> g. Charges made for operation of privately operated kindergartens; and <br /> h. Endowment funds. <br /> This section shall not be construed to exempt any person, association, or <br /> society from tax liability upon selling tangible personal property or upon providing <br /> 33 <br />