Ordinance 2582-02 - Laserfiche WebLink

• Section 8. Engaging in business both within and without the city. A person, who is subject to tax under subsections (1) or (2) of section 5 and maintains an office, plant, warehouse or other business establishment which engages in business partly within and partly outside of the city, shall be taxable on the value of products, gross proceeds of sales or gross income of the business attributable to business activity within the city, ascertained either: (1) By a fair and equitable formula agreed upon by the Finance and the taxpayer after a consideration of the facts; (2) By a segregation of business within and business outside the city, shown and supported by accounting records satisfactory to the Director; or (3) In the absence thereof, by an apportionment to the city of that part of the total value of products, gross proceeds of sales, or gross income of the business derived from business both within and outside the city in the proportion that the cost of doing business within the city bears to the cost of doing business both within and outside of the city. Section 9. Exemption- non-profit organizations. This chapter shall not apply to non-profit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, except with respect to retail sales of such organizations. Section 9.1. Exemptions. The provisions of this chapter shall not apply to the following: Non-profit organizations. (1) Adult family homes. This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the Washington State Department of Social and Health Services. (2) Day care provided by churches. This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four(24)hours. (3) Child care resource and referral services by non-profit organizations. This chapter does not apply to non-profit organizations in respect to amounts derived from the provision of child-care resource and referral services. (4)Non-profit organizations that are guarantee agencies, issue debt, or provide guarantees for student loans. This chapter does not apply to gross income received by non-profit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, that: (a) Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or 21