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requirement. A vehicle such as a pick-up, van, truck, boat or other motor vehicle
<br /> is not an office or place of business. A post office box is not an office or place of
<br /> business. If a person has an office or place of business, the person's home is not
<br /> an office or place of business unless it meets the criteria for office or place of
<br /> business above. If a person has no office or place of business, the person's
<br /> home or apartment within the city will be deemed the place of business.
<br /> "Person" means any individual, receiver, administrator, executor, assignee,
<br /> trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club,
<br /> company, joint stock company, business trust, municipal corporation, political
<br /> subdivision of the state of Washington, corporation, limited liability company,
<br /> association, society, or any group of individuals acting as a unit, whether mutual,
<br /> cooperative, fraternal, nonprofit, or otherwise and the United States or any
<br /> instrumentality thereof.
<br /> "Processing for hire" means the performance of labor and mechanical services
<br /> upon materials or ingredients belonging to others so that as a result a new,
<br /> different or useful product is produced for sale, or commercial or industrial use. A
<br /> processor for hire is any person who would be a manufacturer if that person were
<br /> performing the labor and mechanical services upon that person's own materials
<br /> or ingredients. If a person adds materials or ingredients equal to twenty percent
<br /> or more of the total value of all materials or ingredients that become a part of the
<br /> finished product, the person will be deemed to be a manufacturer and not a
<br /> processor for hire.
<br /> Product, Byproduct.
<br /> "Product" means tangible personal property, including articles, substances, or
<br /> commodities created, brought forth, extracted, or manufactured by human or
<br /> mechanical effort.
<br /> "Byproduct" means any additional product, other than the principal or intended
<br /> product, which results from extracting or manufacturing activities and which has a
<br /> market value, without regard to whether or not such additional product was an
<br /> expected or intended result of the extracting or manufacturing activities.
<br /> "Public road construction" means the building, repairing, or improving of any
<br /> street, place, road, highway, easement, right-of-way, mass public transportation
<br /> terminal or parking facility, bridge, tunnel, or trestle which is owned by a
<br /> municipal corporation or political subdivision of the state or by the United States
<br /> and which is used or to be used primarily for foot or vehicular traffic including
<br /> mass transportation vehicles of any kind.
<br /> "Retailing" means the activity of engaging in making sales at retail and is
<br /> reported under the retailing classification.
<br /> "Retail service" shall include the sale of or charge made for personal, business,
<br /> or professional services including amounts designated as interest, rents, fees,
<br /> admission, and other service emoluments, however designated, received by
<br /> persons engaging in the following business activities:
<br /> 1. Amusement and recreation services including but not limited to golf, pool,
<br /> billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows,
<br /> basketball, racquet ball, handball, squash, tennis, batting cages, day trips for
<br /> sightseeing purposes, and others, when provided to consumers. "Amusement
<br /> and recreation services" also include the provision of related facilities such as
<br /> basketball courts, tennis courts, handball courts, swimming pools, and charges
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