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ORDINANCE Page 4 of 9
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<br />respect thereto, but excluding charges made for the use of coin-operated laundry facilities
<br />when such facilities are situated in an apartment house, rooming house, or mobile home
<br />park for the exclusive use of the tenants thereof, and also excluding sales of laundry service
<br />to nonprofit health care facilities, and excluding services rendered in respect to live animals,
<br />birds and insects;
<br />(b) The constructing, repairing, decorating, or improving of new or existing buildings or other
<br />structures under, upon, or above real property of or for consumers, including the installing
<br />or attaching of any article of tangible personal property therein or thereto, whether or not
<br />such personal property becomes a part of the realty by virtue of installation, and shall also
<br />include the sale of services or charges made for the clearing of land and the moving of earth
<br />excepting the mere leveling of land used in commercial farming or agriculture;
<br />(c) The charge for labor and services rendered in respect to constructing, repairing, or
<br />improving any structure upon, above, or under any real property owned by an owner who
<br />conveys the property by title, possession, or any other means to the person performing such
<br />construction, repair, or improvement for the purpose of performing such construction,
<br />repair, or improvement and the property is then reconveyed by title, possession, or any
<br />other means to the original owner;
<br />(d) The sale of or charge made for labor and services rendered in respect to the cleaning,
<br />fumigating, razing or moving of existing buildings or structures, but shall not include the
<br />charge made for janitorial services; and for purposes of this section the term “janitorial
<br />services” shall mean those cleaning and caretaking services ordinarily performed by
<br />commercial janitor service businesses including, but not limited to, wall and window
<br />washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes and upholstery.
<br />The term “janitorial services” does not include painting, papering, repairing, furnace or
<br />septic tank cleaning, snow removal or sandblasting;
<br />(e) The sale of or charge made for labor and services rendered in respect to automobile towing
<br />and similar automotive transportation services, but not in respect to those required to
<br />report and pay taxes under chapter 82.16 RCW;
<br />(f) The sale of and charge made for the furnishing of lodging and all other services, except
<br />telephone business and cable service, by a hotel, rooming house, tourist court, motel, trailer
<br />camp, and the granting of any similar license to use real property, as distinguished from the
<br />renting or leasing of real property, and it shall be presumed that the occupancy of real
<br />property for a continuous period of one month or more constitutes a rental or lease of real
<br />property and not a mere license to use or enjoy the same. For the purposes of this
<br />subsection, it shall be presumed that the sale of and charge made for the furnishing of
<br />lodging for a continuous period of one month or more to a person is a rental or lease of real
<br />property and not a mere license to enjoy the same;
<br />(g) The installing, repairing, altering, or improving of digital goods for consumers;
<br />(h) The sale of or charge made for tangible personal property, labor and services to persons
<br />taxable under 4(a), (b), (c), (d), (e), (f), and (g) of this subsection when such sales or charges
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