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4. If a person, or its employee, agent, representative, independent
<br /> contractor, broker or another acting on the person's behalf, engages in
<br /> no other activities in or with the City but the following, it need not register
<br /> and obtain a business license and pay tax.
<br /> a. Meeting with suppliers of goods and services as a customer.
<br /> b. Meeting with government representatives in their official capacity,
<br /> other than those performing contracting or purchasing functions.
<br /> c. Attending meetings, such as board meetings, retreats, seminars,
<br /> and conferences, or other meetings wherein the person does not provide
<br /> training in connection with tangible personal property sold by the person
<br /> or on its behalf.
<br /> d. Renting tangible or intangible property as a customer when the
<br /> property is not used in the city.
<br /> e. Attending, but not participating in a"trade show"or"multiple vendor
<br /> events." Persons participating at a trade show shall review the city's
<br /> trade show or multiple vendor event ordinances.
<br /> 5. A seller located outside the city merely delivering goods into the
<br /> City by means of common carrier is not required to register and obtain a
<br /> business license provided that it engages in no other business activities
<br /> in the City.
<br /> The City expressly intends that engaging in business include any
<br /> activity sufficient to establish nexus for purposes of applying the tax
<br /> under the law and the constitutions of the United States and the State of
<br /> Washington. Nexus is presumed to continue as long as the taxpayer
<br /> benefits from the activity that constituted the original nexus generating
<br /> contact or subsequent contacts.
<br /> A person is present "in the city" if, whether itself or by its employees,
<br /> agents, representatives, independent contractors, brokers or others
<br /> acting on its behalf, it (a) is physically present in the city or, (b)
<br /> endeavors to maintain a share of the market within the city or, (c) avails
<br /> itself of the economic benefits of the city. The city expressly intends that
<br /> nexus extend to the limits allowed by law and the constitutions of the
<br /> United States and the state of Washington. Nexus is presumed to
<br /> continue as long as the taxpayer benefits from the activity that
<br /> constituted the original nexus generating contact by subsequent
<br /> contacts.
<br /> "Extracting." "Extracting" is the activity engaged in by an extractor and
<br /> is reportable under the extracting classification.
<br /> "Extractor" means every person who from the person's own land or
<br /> from the land of another under a right or license granted by lease or
<br /> contract, either directly or by contracting with others for the necessary
<br /> labor or mechanical services, for sale or for commercial or industrial use,
<br /> mines, quarries, takes or produces coal, oil, natural gas, ore, stone,
<br /> sand, gravel, clay, mineral or other natural resource product; or fells, cuts
<br /> or takes timber, Christmas trees, other than plantation Christmas trees,
<br /> or other natural products; or takes fish, or takes, cultivates, or raises
<br /> shellfish, or other sea or inland water foods or products. "Extractor" does
<br /> not include persons performing under contract the necessary labor or
<br /> mechanical services for others; or persons meeting the definition of
<br /> farmer.
<br /> "Extractor for Hire" "Extractor for hire" means a person who performs
<br /> under contract necessary labor or mechanical services for an extractor.
<br /> "Gross income of the business" means the value proceeding or accruing
<br /> by reason of the transaction of the business engaged in and includes
<br /> gross proceeds of sales, compensation for the rendition of services,
<br /> gains realized from trading in stocks, bonds, or other evidences of
<br /> indebtedness, interest, discount, rents, royalties, fees, commissions,
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