Ordinance 2582-02 - Laserfiche WebLink

(14) Insurance business. This chapter shall not apply to amounts received by any person or agent who is an insurer upon which a tax based on gross premiums is paid to the state pursuant to RCW 48.14.020; provided that the provisions of this subsection shall not exempt any person engaging in the business of insurance as a broker as defined in RCW 48.17.020 or as a solicitor as defined in RCW 48.17.030; and provided further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. (15) Farmers - agriculture. This chapter shall not apply to any farmer in respect to amounts received from selling fruits, vegetables,berries,butter, eggs, fish,milk poultry, meats or any other agricultural product that is raised, caught, produced, or manufactured by such persons. (16) Athletic exhibitions. This chapter shall not apply to any person in respect to the business of conducting boxing contests and sparring or wrestling matches and exhibitions for the conduct of which a license must be secured from the State Boxing Commission. (17) Racing. This chapter shall not apply to any person in respect to the business of conducting race meets for the conduct of which a license must be secured from the Washington State Horse Racing Commission. (18) Ride sharing. This chapter does not apply to any funds received in the course of commuter ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010. (19) Employees. (a) This chapter shall not apply to any person in respect to his or her employment in the capacity as an employee or servant as distinguished from that of an independent contractor. For the purposes of this section, the definition of employee shall include those persons that are defined in section 3121(d)(3)(B) of the Internal Revenue Code of 1986, as amended through January 1, 1991. (b)A booth renter, as defined by RCW 18.16.020, is an independent contractor for purposes of this chapter. (20)Amounts derived from sale of real estate. This chapter shall not apply to gross proceeds derived from the sale of real estate. This,however, shall not be construed to allow an exemption of amounts received as commissions from the sale of real estate, nor as fees,handling charges, discounts, interest or similar financial charges resulting from, or relating to, real estate transactions. (21) Mortgage brokers' third-party provider services trust accounts. This chapter shall not apply to amounts received from trust accounts to mortgage brokers for the payment of third-party costs if the accounts are operated in a manner consistent with RCW 19.146.050 and any rules adopted by the director of financial institutions. 24