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<br /> <br /> <br /> <br /> <br /> <br />ORDINANCE NO. ________ <br /> <br />AN ORDINANCE relating to Business and Occupation Tax, adopting the new revisions to the Model <br />B&O Tax Ordinance incorporating SB 5814 changes relating to retail sales and amending EMC <br />3.24.030, Section C. <br /> <br />WHEREAS, <br /> <br />A. Chapter 35.102 RCW requires business and occupation tax cities to coordinate with the <br />Association of Washington Cities to develop a model ordinance for the administration for business <br />and occupation tax in order to promote greater uniformity and foster a positive business climate. <br /> <br />B. The City must amend its code to reflect the changes made to the Association of Washington Cities <br />model ordinance. <br /> <br />C. Senate Bill changed the tax classifications for various services to retail sales and will be effective <br />January 1, 2026. <br /> <br /> <br />NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br /> <br />Section 1. EMC 3.24.030, Section C- Sale at Retail, Retail Sale definition is hereby amended as <br />follows: <br /> <br />“Sale at retail,” “retail sale.” <br />(1) “Sale at retail” or “retail sale” means every sale of tangible personal property (including articles <br />produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and <br />including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, <br />improve, construct, or decorate real or personal property of or for consumers, other than a sale to a <br />person who presents a resale certificate under RCW 82.04.470 and who: <br />(a) Purchases for the purpose of resale as tangible personal property in the regular course of <br />business without intervening use by such person; or <br />(b) Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal <br />property of or for consumers, if such tangible personal property becomes an ingredient or <br />component of such real or personal property without intervening use by such person; or <br />(c) Purchases for the purpose of consuming the property purchased in producing for sale a new <br />article of tangible personal property or substance, of which such property becomes an <br />ingredient or component or is a chemical used in processing, when the primary purpose of