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4. Is not a sales or use tax, business license fee, franchise fee, royalty or
<br /> severance tax measured by volume or weight, or concession charge, or payment
<br /> for the use and enjoyment of property, property right or a privilege; and
<br /> 5. Is a tax imposed by a local jurisdiction, whether within or without the state
<br /> of Washington, and not by a country, state, province, or any other nonlocal
<br /> jurisdiction above the county level.
<br /> Engaging in Business.
<br /> 1. The term "engaging in business activity" means commencing, conducting,
<br /> or continuing in business and also the exercise of corporate or franchise powers,
<br /> design, research, and development activities, as well as liquidating a business
<br /> when the liquidators thereof hold themselves out to the public as conducting such
<br /> business.
<br /> 2. This subsection sets forth examples of activities that constitute engaging
<br /> in business in the city, and establishes safe harbors for certain of those activities
<br /> so that a person who meets the criteria may engage in de minimus business
<br /> activities in the city without having to register and obtain a business license or
<br /> pay city business and occupation taxes. The activities listed in this section are
<br /> illustrative only and are not intended to narrow the definition of "engaging in
<br /> business" in subsection (1) of this definition. If an activity is not listed, whether it
<br /> constitutes engaging in business in the city is to be determined by the city
<br /> considering all the relevant facts and circumstances and applicable law.
<br /> 3. Without being all inclusive, any one of the following activities conducted
<br /> within the city by a person or its employee, agent, representative, independent
<br /> contractor, broker or another acting on its behalf constitutes engaging in
<br /> business and requires a person to register and obtain a business license:
<br /> a. Owning, renting, leasing, maintaining, or having the right to use, or using,
<br /> tangible personal or real property permanently or temporarily located in the city.
<br /> b. Owning, renting, leasing, using, or maintaining an office, place of
<br /> business, or other establishment in the city.
<br /> c. Soliciting sales.
<br /> d. Making repairs or providing maintenance or service to real or tangible
<br /> personal property, including warranty work and property maintenance.
<br /> e. Providing technical assistance or service, including quality control, product
<br /> inspections, warranty work, or similar services on or in connection with tangible
<br /> personal property sold by the person or on its behalf.
<br /> f. Installing, constructing, or supervising installation or construction of real or
<br /> tangible personal property.
<br /> g. Soliciting, negotiating, or approving franchise, license, or other similar
<br /> agreements.
<br /> h. Collecting current or delinquent accounts.
<br /> i. Picking up and transporting tangible personal property, solid waste,
<br /> construction debris, or excavated materials.
<br /> j. Providing disinfecting and pest control services, employment and labor
<br /> pool services, home nursing care, janitorial services, appraising, landscape
<br /> architects, security system services, surveying, and real estate services including
<br /> the listing of homes and managing real property.
<br /> k. Rendering professional services such as those provided by accountants,
<br /> architects, attorneys, auctioneers, consultants, engineers, professional athletes,
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