Ordinance 2582-02 - Laserfiche WebLink

without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. "In this city," "within this city." "In this city " or "within this city" includes all federal areas lying within the corporate city limits of the City of Everett. B. Definitions,J-R. "Manufacturer," "to manufacture." (1) "Manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services,manufactures for sale or for commercial or industrial use from his or her own materials or ingredients any products. When the owner of equipment or facilities furnishes, or sells to the customer prior to manufacture, all or a portion of the materials that become a part or whole of the manufactured product, the Director shall prescribe equitable rules for determining tax liability. A business not located in this city that is the owner of materials or ingredients processed for it in this city by a processor for hire shall be deemed to be engaged in business as a manufacturer in this city. (2) "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied,by hand or machinery, to materials or ingredients so that as a result thereof a new, different or useful product of tangible personal property is produced for sale or commercial or industrial use, and shall include: (a) the production of special made or custom made articles; (b) the development, production, or duplication of canned software programs including the development, production, or duplication of master copies; (c) the production of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; and (d) crushing and/or blending of rock, sand, stone, gravel, or ore. "Newspaper," "magazine," "periodical." "Newspaper" means a publication offered for sale regularly at stated intervals at least once a week and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind. "Magazine, or periodical" means any printed publication, other than a newspaper, issued and offered for sale regularly at stated intervals at least once every three (3)months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content. "Nonprofit" means only those persons or organizations which qualify as a nonprofit entity pursuant to the Internal Revenue Code, as amended. "Non-profit corporation." "Non-profit corporation" means a corporation in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under the Internal Revenue Code or is specifically 9