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representing the value of the rental of real estate for "boarding homes." To qualify <br /> for the deduction, the boarding home must meet the definition of"boarding <br /> home," and licensed by the state of Washington under Chapter 18.20 RCW. The <br /> deduction shall be in the amount of twenty-five percent of the gross monthly <br /> billing when the boarder has resided within the boarding home for longer than <br /> thirty days. <br /> 6. Radio and Television Broadcasting—Advertising Agency Fees—National, <br /> Regional, and Network Advertising—Interstate Allocations. In computing tax, <br /> there may be deducted from the measure of tax by radio and television <br /> broadcasters amounts representing the following: <br /> a. Advertising agencies' fees when such fees or allowances are shown as a <br /> discount or price reduction in the billing or that the billing is on a net basis, i.e., <br /> less the discount; <br /> b. Actual gross receipts from national network, and regional advertising or a <br /> "standard deduction" as provided by RCW 82.04.280; and <br /> c. Local advertising revenue that represents advertising which is intended to <br /> reach potential customers of the advertiser who are located outside the state of <br /> Washington. The director may issue a rule that provides detailed guidance as to <br /> how these deductions are to be calculated. <br /> 7. Constitutional Prohibitions. In computing tax, there may be deducted from <br /> the measure of the tax amounts derived from business which the city is <br /> prohibited from taxing under the Constitution of the State of Washington or the <br /> Constitution of the United States. (Ord. 2810-04 § 1 (part), 2004) <br /> Is hereby amended to read 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 /> 36 <br />