Ordinance 2582-02 - Laserfiche WebLink

(7) Any person who is an owner, lessee or has the right of possession to or an easement in real property which is being constructed, repaired, decorated, improved, or otherwise altered by a person engaged in business; (8) Any person who is an owner, lessee, or has the right of possession to personal property which is being constructed, repaired, improved, cleaned, imprinted, or otherwise altered by a person engaged in business; (9) Any person engaged in "government contracting." Any such person shall be a consumer within the meaning of this subsection in respect to tangible personal property incorporated into, installed in, or attached to such building or other structure by such person; (10) Any person who is a lessor of machinery and equipment, the rental of which is exempt from the tax imposed by RCW 82.08.020 under RCW 82.08.02565, with respect to the sale of or charge made for tangible personal property consumed in respect to repairing the machinery and equipment, if the tangible personal property has a useful life of less than one(1)year. Nothing contained in this or any other subsection of this section shall be construed to modify any other definition of"consumer." "Director." "Director" means the Finance Director of the City of Everett or any officer, agent or employee of the City designated to act on the Director's behalf. "Eligible gross receipts tax." The term "eligible gross receipts tax" means a tax which: (1) Is imposed on the act or privilege of engaging in business activities identified in subsection .050; and (2) Is measured by the gross volume of business, in terms of gross receipts and is not an income tax or value added tax; and (3) Is not, pursuant to law or custom, separately stated from the sales price; and (4) Is not a sales or use tax,business license fee, franchise fee,royalty or severance tax measured by volume or weight, or concession charge, or payment for the use and enjoyment of property, property right or a privilege; and (5) Is a tax imposed by a local jurisdiction, whether within or without the State of Washington, and not by a Country, State, Province, or any other non-local jurisdiction above the County level. "Engaging in business" - "nexus" (1) The term "engaging in business activity" means commencing, conducting, or continuing in any activity with the object of gain, benefit, or advantage to the person, either directly or indirectly. It includes, without limitation, the exercise of corporate or franchise powers, design, research, and development activities, and liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. 5