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I. "Treasurer" means the treasurer of Everett, a municipal corporation. <br /> is hereby amended to read as 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" required to have a business license under this <br /> chapter or liable for the collection of any tax or fee under this chapter, or who engages in <br /> any business or who performs any act for which a tax or fee is imposed by this chapter <br /> H. "Tax year" or "taxable year" means the calendar year. <br /> I. "Treasurer" means the treasurer of Everett, a municipal corporation. <br /> Section 3. Referendum Provisions. <br /> To the extent RCW 35.21.706 is applicable, the citizens of the City of Everett are put on notice <br /> that this ordinance is subject to Article XI of the Charter of the City of Everett. Article XI <br /> Page 5 of 7 <br />