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City; and b) only engages in business activities within the City that would, except for this
<br /> exemption, be taxable under the "other business activity" classification(.050(7)); and c)
<br /> the gross income of the business from business activity within the City is less than twelve
<br /> thousand dollars ($12,000) per year.
<br /> "Nexus." A person is present "in the city" if, whether itself or by its employees, agents,
<br /> representatives, independent contractors,brokers or others acting on its behalf, it(a) is
<br /> physically present in the City or, (b) endeavors to maintain a share of the market within
<br /> the City or, (c) avails itself of the economic benefits of the City. The City expressly
<br /> intends that nexus extend to the limits allowed by law and the constitutions of the United
<br /> States and the State of Washington.Nexus is presumed to continue as long as the
<br /> taxpayer benefits from the activity that constituted the original nexus generating contact
<br /> or subsequent contacts.
<br /> "Extractor." "Extractor" means every person who from the person's own land or from
<br /> the land of another under a right or license granted by lease or contract, either directly or
<br /> by contracting with others for the necessary labor or mechanical services, for sale or for
<br /> commercial or industrial use,mines, quarries, takes or produces coal, oil, natural gas, ore,
<br /> stone, sand, gravel, clay, mineral or other natural resource product; or fells, cuts or takes
<br /> timber, Christmas trees, other than plantation Christmas trees, or other natural products;
<br /> or takes fish, or takes, cultivates, or raises shellfish, or other sea or inland water foods or
<br /> products. "Extractor" does not include persons performing under contract the necessary
<br /> labor or mechanical services for others; persons cultivating or raising fish entirely within
<br /> confined rearing areas on the person's own land or on land in which the person has a
<br /> present right of possession; or persons who fell, cut, or take plantation Christmas trees
<br /> from the person's own land or from land in which the person has a present right of
<br /> possession.
<br /> "Government contracting." "Government contracting" means the constructing,
<br /> repairing, decorating, or improving of new or existing buildings or other structures under,
<br /> upon or above real property of or for the United States, any instrumentality thereof, or a
<br /> county or city housing authority created pursuant to chapter 35.82 RCW, including the
<br /> installing or attaching of any article of tangible personal property therein or thereto,
<br /> whether or not such personal property becomes a part of the realty by virtue of
<br /> installation. The term shall include the clearing of land and the moving of earth of or for
<br /> the United States, any instrumentality, thereof, or a county or city housing authority.
<br /> "Gross proceeds of sales." "Gross proceeds of sales" means the value proceeding or
<br /> accruing from the sale of tangible or intangible personal property or for services
<br /> rendered, without any deduction on account of the cost of property sold, the cost of
<br /> materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other
<br /> expense whatsoever paid or accrued and without any deduction on account of losses.
<br /> "Gross income of the business." "Gross income of the business" means the value
<br /> proceeding or accruing by reason of the of the business activity engaged in and includes
<br /> gross proceeds of sales, compensation for the rendition of services, gains realized from
<br /> trading in stocks, bonds, or other evidences of indebtedness, interest, discount, rents,
<br /> royalties, fees, commissions, dividends, and other emoluments however designated, all
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