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if any, existing at the time the ordinance is adopted. The municipalities do not intend to <br /> adopt or incorporate administrative interpretations of similar language by the Department <br /> of Revenue, whether now existing or later promulgated, unless specifically required by <br /> the RCW. Some of the definitions in this ordinance are similar or identical to the <br /> definitions in the State taxing statutes; some are not. It is intended that the similar or <br /> identical language be understood and interpreted in accordance with published case law <br /> governing its meaning, if any, existing at the time the ordinance is adopted. The City of <br /> Everett does not intend to adopt or incorporate administrative interpretations of similar <br /> language by the Department of Revenue, whether now existing or later promulgated, <br /> unless specifically required by the RCW. <br /> A. Definitions,A-I. <br /> "Advance," "reimbursement." (1) "Advance" means money or credits received by a <br /> taxpayer from a customer or client with which the taxpayer is to pay costs or fees on <br /> behalf of the customer or client. <br /> (2) "Reimbursement" means money or credits received from a customer or client to repay <br /> the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of <br /> the client. <br /> "Agricultural product," "farmer." (1) "Agricultural product" means any product of <br /> plant cultivation or animal husbandry including,but not limited to: A product of <br /> horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in <br /> RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited <br /> to an animal that is a private sector cultured aquatic product as defined in RCW <br /> 15.85.020, or a bird, or insect, or the substances obtained from such an animal. <br /> "Agricultural product" does not include animals intended to be pets. <br /> (2) "Farmer" means any person engaged in the business of growing or producing, upon <br /> the person's own lands or upon the lands in which the person has a present right of <br /> possession, any agricultural product whatsoever for sale. "Farmer" does not include a <br /> person using such products as ingredients in a manufacturing process, or a person <br /> growing or producing such products for the person's own consumption. "Farmer" does <br /> not include a person selling any animal or substance obtained therefrom in connection <br /> with the person's business of operating a stockyard or a slaughter or packing house. <br /> "Farmer" does not include any person in respect to the business of taking, cultivating, or <br /> raising timber. <br /> "Cash discount" means a deduction from the invoice price of goods or charge for <br /> services, which is allowed if the bill is paid on or before a specified date. <br /> "City" means the city of Everett, a municipal corporation. <br /> "Clerk" means the City Clerk of the City of Everett, or the Clerk's designee. <br /> "Commercial or industrial use." "Commercial or industrial use" means the following <br /> uses of products, including by-products, by the extractor or manufacturer thereof: <br /> 3 <br />