Ordinance 2582-02 - Laserfiche WebLink

General Business Activities Other Than Services. The eligible gross receipts tax on income derived from intangibles such as royalties, licenses, trademarks, patents and goodwill, and reportable under the general business classification in section 5 (7), shall be assigned to the headquarter's office or business location. A taxpayer that has paid an eligible gross receipts tax on such activities to the jurisdiction where the taxpayer maintains a headquarters office, may deduct the gross receipts used to measure that tax from the measure of the tax owed to other jurisdictions on the same activity. (14) Person manufacturing products within and without. A person manufacturing products within the City using products manufactured by the same person outside the City may deduct from the measure of the manufacturing tax the value of products manufactured outside the City and included in the measure of an eligible gross receipts tax paid with respect to manufacturing such products or, in the alternative, elect to have such person's gross income subject to the tax calculated under the provisions of section 8. (15) Taxes collected as trust funds by the taxpayer from a third party for payment to the taxing jurisdiction. In computing tax, the taxpayer may deduct from his gross income amounts collected for the benefit of the taxing jurisdiction by the taxpayer from third parties to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, and admission tax. (16) Constitutional prohibitions. In computing tax, there may be deducted from the measure of the tax amounts derived from business which the city is prohibited from taxing under the Constitution of the State of Washington or the Constitution of the United States. Section 11. Application to City's business activities. Any department, division, employee association, or other subsection of the City that engages in any business activity which if engaged in by any person would under this chapter require a business license and the payment of any tax or fee shall make application, file returns, and pay any taxes or fees imposed by this chapter. Section 12. Tax part of overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be construed as taxes or fees upon the purchasers or customer,but that such taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the cost of doing business of such persons. Section 13. License fee additional to others. 30