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during the term of any license, will constitute grounds for revocation of, or the refusal to <br /> renew, said license. <br /> Section 2. Section 1, subsection 3.19.020, of Ordinance No. 2809-04, which reads as <br /> follows: <br /> 3.19.020 Definitions. <br /> For purposes of this chapter: <br /> The definitions contained in Everett Municipal Code Chapter 3.24 shall apply equally to <br /> the provisions of this chapter unless the term is defined otherwise in this chapter. In <br /> addition, the following definitions will apply: <br /> A. "City" means the city of Everett, a municipal corporation. <br /> B. "Clerk" means the city clerk of Everett, a municipal corporation, or any officer, <br /> agent or employee of the city designated to act on the clerk's behalf. <br /> C. "Director" means the finance director of the city or any officer, agent or employee <br /> of the city designated to act on the director's behalf. <br /> D. "Reporting period" means: <br /> 1. A one-month period beginning the first day of each calendar month <br /> (monthly); or <br /> 2. A three-month period beginning the first day of January, April, July or <br /> October of each year (quarterly); or <br /> 3. A twelve-month period beginning the first day of January of each year <br /> (annual). <br /> E. "Return" means any document a person is required by the city to file to satisfy or <br /> establish a tax or fee obligation that is administered or collected by the city and that has a <br /> statutorily defined due date. <br /> F. "Successor" means any person to whom a taxpayer quitting, selling out, <br /> exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, <br /> in bulk and not in the ordinary course of the taxpayer's business, any part of the <br /> materials, supplies, merchandise, inventory, fixtures, or equipment of the taxpayer. Any <br /> person obligated to fulfill the terms of a contract shall be deemed a successor to any <br /> contractor defaulting in the performance of any contract as to which such person is a <br /> surety or guarantor. <br /> G. "Taxpayer" means any "person," as herein defined, required to have a business <br /> license under this chapter or liable for the collection of any tax or fee under this chapter, <br /> or who engages in any business or who performs any act for which a tax or fee is <br /> imposed by this chapter. "Taxpayer" does not mean the United States, or any <br /> instrumentality thereof, the state of Washington, or any of its political subdivisions or any <br /> county or municipality. <br /> H. "Tax year" or "taxable year" means the calendar year. <br /> Page 4 of 7 <br />