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4. Any person who purchases, acquires, or uses any personal,
<br /> business, or professional service defined as a retail sale in Section
<br /> 3.24.030(C), other than for resale in the regular course of business;
<br /> 5. Any person who is an end user of software;
<br /> 6. Any person engaged in the business of "public road construction"
<br /> in respect to tangible personal property when that person incorporates
<br /> the tangible personal property as an ingredient or component of a
<br /> publicly-owned street, place, road, highway, easement, right-of-way,
<br /> mass public transportation terminal or parking facility, bridge, tunnel, or
<br /> trestle by installing, placing or spreading the property in or upon the right-
<br /> of-way of a publicly-owned street, place, road, highway, easement,
<br /> bridge, tunnel, or trestle or in or upon the site of a publicly-owned mass
<br /> public transportation terminal or parking facility;
<br /> 7. Any person who is an owner, lessee or has the right of possession
<br /> to or an easement in real property which is being constructed, repaired,
<br /> decorated, improved, or otherwise altered by a person engaged in
<br /> business;
<br /> 8. Any person who is an owner, lessee, or has the right of possession
<br /> to personal property which is being constructed, repaired, improved,
<br /> cleaned, imprinted, or otherwise altered by a person engaged in
<br /> business;
<br /> 9. Any person engaged in "government contracting." Any such person
<br /> shall be a consumer within the meaning of this subsection in respect to
<br /> tangible personal property incorporated into, installed in, or attached to
<br /> such building or other structure by such person;
<br /> Nothing contained in this or any other subsection of this section shall be
<br /> construed to modify any other definition of"consumer."
<br /> "Director" means the finance director of the city of Everett or any
<br /> officer, agent or employee of the city designated to act on the director's
<br /> behalf.
<br /> "Eligible Gross Receipts Tax." The term "eligible gross receipts tax"
<br /> means a tax which:
<br /> 1. Is imposed on the act or privilege of engaging in business activities
<br /> identified in Section 3.24.050; and
<br /> 2. Is measured by the gross volume of business, in terms of gross
<br /> receipts and is not an income tax or value added tax; and
<br /> 3. Is not, pursuant to law or custom, separately stated from the sales
<br /> price; and
<br /> 4. Is not a sales or use tax, business license fee, franchise fee,
<br /> royalty or severance tax measured by volume or weight, or concession
<br /> charge, or payment for the use and enjoyment of property, property right
<br /> or a privilege; and
<br /> 5. Is a tax imposed by a local jurisdiction, whether within or without
<br /> the state of Washington, and not by a country, state, province, or any
<br /> other nonlocal jurisdiction above the county level.
<br /> "Engaging in Business"
<br /> 1. The term "engaging in business activity" means commencing,
<br /> conducting, or continuing in businss and also the exercise of corporate or
<br /> franchise powers, design, research, and development activities, as well
<br /> as liquidating a business when the liquidators thereof hold themselves
<br /> out to the public as conducting such business.
<br /> 2. This subsection sets forth examples of activities that constitute
<br /> engaging in business in the city, and establishes safe harbors for certain
<br /> of those activities so that a person who meets the criteria may engage in
<br /> de minimus business activities in the city without having to register and
<br /> obtain a business license or pay city business and occupation taxes. The
<br /> activities listed in this section are illustrative only and are not intended to
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