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<br />ORDINANCE Page 3 of 9
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<br />(c) Investigation, security services, security monitoring services, and armored car services
<br />including, but not limited to, background checks, security guard and patrol services,
<br />personal and event security, armored car transportation of cash and valuables, and security
<br />system services and monitoring. This does not include locksmith services; or
<br />(d) Temporary staffing services. For the purposes of this subsection (3), "temporary staffing
<br />services" means providing workers to other businesses, except for hospitals licensed under
<br />chapter 70.41 or 71.12 RCW, for limited periods of time to supplement their workforce and
<br />fill employment vacancies on a contract or for fee basis; or
<br />(e) Advertising services. (i) For the purposes of this subsection (3), "advertising services" means
<br />all digital and nondigital services related to the creation, preparation, production, or
<br />dissemination of advertisements including, but not limited to: (A) Layout, art direction,
<br />graphic design, mechanical preparation, production supervision, placement, referrals,
<br />acquisition of advertising space, and rendering advice concerning the best methods of
<br />advertising products or services; and (B) Online referrals, search engine marketing, and lead
<br />generation optimization, web campaign planning, the acquisition of advertising space in the
<br />internet media, and the monitoring and evaluation of website traffic for purposes of
<br />determining the effectiveness of an advertising campaign.
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<br />(ii) "Advertising services" do not include:
<br />(A) Web hosting services and domain name registration;
<br />(B) Services rendered in respect to the following:
<br />(I) "Newspapers" as defined in RCW 82.04.214;
<br />(II) Printing or publishing under RCW 82.04.280; and
<br />(III) "Radio and television broadcasting" within this state as defined in RCW 82.04
<br />(section 1, chapter 9, Laws of 2025); and
<br />(C) Services rendered in respect to out-of-home advertising, including: Billboard advertising;
<br />street furniture advertising; transit advertising; place-based advertising, such as in-store display
<br />advertising or point-of-sale advertising; dynamic or static signage at live events; naming rights;
<br />and fixed signage advertising. Out-of-home advertising does not include direct mail; or
<br />(f) Live presentations including, but not limited to, lectures, seminars, workshops, or courses
<br />where participants attend either in person or via the internet or telecommunications
<br />equipment that allows audience members and the presenter or instructor to give, receive,
<br />and discuss information with each other in real time.
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<br />For the purposes of (a) through (c) and (e) of this subsection (3), the terms "sale at retail" and "retail
<br />sale" do not include a sale between members of an affiliated group as defined in RCW 82.04.299(1)(f).
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<br />(4) “Sale at retail” or “retail sale” shall include the sale of or charge made for tangible personal property
<br />consumed and/or labor and services rendered in respect to the following:
<br />(a) The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal
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