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tax on account of such activities shall be equal to the gross income of the business
<br /> multiplied by the rate of one tenth of one percent (.001). This subsection includes, among
<br /> others, and without limiting the scope hereof(whether or not title to material used in the
<br /> performance of such business passes to another by accession, merger or other than by
<br /> outright sale), persons engaged in the business of developing or producing custom
<br /> software or of customizing canned software, producing royalties or commissions, and
<br /> persons engaged in the business of rendering any type of service which does not
<br /> constitute a sale at retail, a sale at wholesale, or a retail service.
<br /> B. The gross receipts tax imposed in this section shall not apply to any person whose gross
<br /> proceeds of sales, gross income of the business, and value of products, including byproducts,
<br /> as the case may be, from all activities conducted within the city during any calendar year is
<br /> equal to or less than twenty thousand dollars ($20,000), or is equal to or less than five
<br /> thousand dollars ($5,000) during any quarter if on a quarterly reporting basis.
<br /> D. Section 5 of this Ordinance is hereby made retroactive and made effective as of January
<br /> 1, 2006.
<br /> Section 6. General Duty.
<br /> The express purpose of this Ordinance is to provide for, and promote, the health, safety, and
<br /> welfare of the general public and not to create, or otherwise establish or designate, any particular
<br /> class or group of persons who will or should be especially protected or benefited by the terms of
<br /> this Ordinance. The specific intent of this Ordinance is that no provision or any term used in this
<br /> Ordinance is intended to impose any duty whatsoever upon the City or any of its officers,
<br /> employees, or agents. Nothing contained in this Ordinance is intended, nor shall be construed, to
<br /> create or form the basis of any liability on the part of the City, or its officers, employees, and
<br /> agents, for any injury or damage resulting from any action or inaction on the part of the City
<br /> related in any manner to the enforcement of this Ordinance by its officers, employees, or agents.
<br /> Section 7. Severability.
<br /> Should any section, subsection, paragraph, sentence, clause, phrase, or portion of this Ordinance,
<br /> or its application to any person or situation, be declared unconstitutional or invalid for any
<br /> reason, such decision shall not affect the validity of the remaining portions of this Ordinance or
<br /> its application to any other person or situation. The City Council of the City of Everett hereby
<br /> declares that it would have adopted this Ordinance and each section, subsection, paragraph,
<br /> sentence, clause, phrase, or portion thereof irrespective of the fact that any one or more sections,
<br /> subsections, paragraphs, sentences, clauses, phrases, or portions be declared invalid or
<br /> unconstitutional.
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