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any person in respect to the business of taking, cultivating, or raising <br /> timber. <br /> "Business. " "Business" includes all activities engaged in with the <br /> object of gain, benefit, or advantage to the taxpayer or to another person <br /> or class, directly or indirectly. <br /> "Business and occupation tax." "Business and occupation tax" or <br /> "gross receipts tax" means a tax imposed on or measured by the value of <br /> products, the gross income of the business, or the gross proceeds of <br /> sales, as the case may be, and that is the legal liability of the business. <br /> "Cash discount" means a deduction from the invoice price of goods or <br /> charge for services, which is allowed if the bill is paid on or before a <br /> specified date. <br /> "City" means the city of Everett, a municipal corporation. <br /> "Clerk" means the city clerk of the city of Everett, or the clerk's <br /> designee. <br /> Commercial or Industrial Use. <br /> "Commercial or industrial use" means the following uses of products, <br /> including By-products, by the extractor or manufacturer thereof: <br /> 1. Any use as a consumer; <br /> 2. The manufacturing articles, substances or commodities; or <br /> 3. Consigning, shipping or transferring extracted or manufactured <br /> products to another either without consideration or in the performance of <br /> contracts. <br /> "Competitive telephone service." "Competitive telephone service" <br /> means the providing by any person of telecommunications equipment or <br /> apparatus, or service related to that equipment or apparatus such as <br /> repair or maintenance service, if the equipment or apparatus is of a type <br /> which can be provided by persons that are not subject to regulation as <br /> telephone companies under Title 80 RCW and for which a separate <br /> charge is made. <br /> "Consumer" means the following: <br /> 1. Any person who purchases, acquires, owns, holds, or uses any <br /> tangible or intangible personal property irrespective of the nature of the <br /> person's business and including, among others, without limiting the <br /> scope hereof, persons who install, repair, clean, alter, improve, <br /> construct, or decorate real or personal property of or for a consumer <br /> other than for the purpose of: <br /> a. Resale as tangible or intangible personal property in the regular <br /> course of business; <br /> b. Incorporating such property as an ingredient or component of real <br /> or personal property when installing, repairing, cleaning, altering, <br /> imprinting, improving, constructing, or decorating such real or personal <br /> property of or for consumers; <br /> c. Incorporating such property as an ingredient or component of a <br /> new product or as a chemical used in processing a new product when <br /> the primary purpose of such chemical is to create a chemical reaction <br /> directly through contact with an ingredient of a new product; or <br /> d. Consuming the property in producing ferrosilicon which is <br /> subsequently used in producing magnesium for sale, if the primary <br /> purpose of such property is to create a chemical reaction directly through <br /> contact with an ingredient of ferrosilicon; <br /> 2. Any person engaged in any business activity taxable under Section <br /> 3.24.050(G); <br /> 3. Any person who purchases, acquires, or uses any competitive <br /> telephone service as herein defined, other than for resale in the regular <br /> course of business; <br /> 3 <br />