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i. A cooperative housing association, corporation, or partnership from <br /> a person who resides in a structure owned by the cooperative housing <br /> association, corporation, or partnership; <br /> ii. An association of owners of property as defined in RCW 64.32.010, <br /> as now or hereafter amended, from a person who is an apartment owner <br /> as defined in RCW 64.32.010; or <br /> iii. An association of owners of residential property from a person who <br /> is a member of the association. "Association of owners of residential <br /> property" means any organization of all the owners of residential property <br /> in a defined area who all hold the same property in common within the <br /> area. <br /> b. For the purposes of this section "commonly held property" includes <br /> areas required for common access such as reception areas, halls, <br /> stairways, parking, etc., and may include recreation rooms, swimming <br /> pools and small parks or recreation areas; but is not intended to include <br /> more grounds than are normally required in a residential area, or to <br /> include such extensive areas as required for golf courses, campgrounds, <br /> hiking and riding areas, boating areas, etc. <br /> c. To qualify for the deductions under this section: <br /> i. The salary or compensation paid to officers, managers, or <br /> employees must be only for actual services rendered and at levels <br /> comparable to the salary or compensation of like positions within the <br /> county wherein the property is located; <br /> ii. Dues, fees, or assessments in excess of amounts needed for the <br /> purposes for which the deduction is allowed must be rebated to the <br /> members of the association; <br /> iii. Assets of the association or organization must be distributable to all <br /> members and must not inure to the benefit of any single member or <br /> group of members. <br /> 5. Amounts Representing Rental of Real Estate for Boarding Homes. <br /> In computing tax, there may be deducted from the measure of tax <br /> amounts representing the value of the rental of real estate for "boarding <br /> homes." To qualify for the deduction, the boarding home must meet the <br /> definition of "boarding home," and licensed by the state of Washington <br /> under Chapter 18.20 RCW. The deduction shall be in the amount of <br /> twenty-five percent (25%) of the gross monthly billing when the boarder <br /> has resided within the boarding home for longer than thirty days. <br /> 6. Radio and television broadcasting - advertising agency fees - <br /> national, regional, and network advertising - interstate allocations. In <br /> computing tax, there may be deducted from the measure of tax by radio <br /> and television broadcasters amounts representing the following: <br /> a. advertising agencies'fees when such fees or allowances are shown <br /> as a discount or price reduction in the billing or that the billing is on a net <br /> basis, i.e., less the discount; <br /> b. actual gross receipts from national network, and regional <br /> advertising or a "standard deduction" as provided by RCW 82.04.280; <br /> and <br /> c. local advertising revenue that represent advertising which is <br /> intended to reach potential customers of the advertiser who are located <br /> outside the State of Washington. The Director may issue a rule that <br /> provides detailed guidance as to how these deductions are to be <br /> calculated. <br /> 7. Constitutional Prohibitions. In computing tax, there may be <br /> deducted from the measure of the tax amounts derived from business <br /> which the city is prohibited from taxing under the Constitution of the State <br /> of Washington or the Constitution of the United States. <br /> 25 <br />