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dividends, and other emoluments however designated, all without any
<br /> deduction on account of the cost of tangible property sold, the cost of
<br /> materials used, labor costs, interest, discount, delivery costs, taxes, or
<br /> any other expense whatsoever paid or accrued and without any
<br /> deduction on account of losses.
<br /> "Gross proceeds of sales" means the value proceeding or accruing
<br /> from the sale of tangible or intangible personal property or for services
<br /> rendered, without any deduction on account of the cost of property sold,
<br /> the cost of materials used, labor costs, interest, discount paid, delivery
<br /> costs, taxes, or any other expense whatsoever paid or accrued and
<br /> without any deduction on account of losses.
<br /> "In this City" or"within this City" includes all federal areas lying within the
<br /> corporate city limits of the City of Everett.
<br /> B. Definitions, J —R.
<br /> "Manufacturing." "Manufacturing" means the activity conducted by a
<br /> manufacturer and is reported under the manufacturing classification.
<br /> Manufacturer, To Manufacture.
<br /> 1. "Manufacturer" means every person who, either directly or by
<br /> contracting with others for the necessary labor or mechanical services,
<br /> manufactures for sale or for commercial or industrial use from the
<br /> person's own materials or ingredients any products. When the owner of
<br /> equipment or facilities furnishes, or sells to the customer prior to
<br /> manufacture, materials or ingredients equal to less than twenty percent
<br /> (20%) of the total value of all materials or ingredients that become a part
<br /> of the finished product, the owner of the equipment or facilities will be
<br /> deemed to be a processor for hire, and not a manufacturer. A business
<br /> not located in this City that is the owner of materials or ingredients
<br /> processed for it in this city by a processor for hire shall be deemed to be
<br /> engaged in business as a manufacturer in this City.
<br /> 2. "To manufacture" means all activities of a commercial or industrial
<br /> nature wherein labor or skill is applied, by hand or machinery, to
<br /> materials or ingredients so that as a result thereof a new, different or
<br /> useful product is produced for sale or commercial or industrial use, and
<br /> shall include:
<br /> a. The production of special made or custom made articles;
<br /> b. The production of dental appliances, devices, restorations,
<br /> substitutes, or other dental laboratory products by a dental laboratory or
<br /> dental technician; and
<br /> c. Crushing and/or blending of rock, sand, stone, gravel, or ore.
<br /> d. The producing of articles for sale, or for commercial or industrial
<br /> use from raw materials or prepared materials by giving such materials,
<br /> articles, and substances of trade or commerce new forms, qualities,
<br /> properties or combinations including, but not limited to, such activities as
<br /> making, fabricating, processing, refining, mixing, slaughtering, packing,
<br /> aging, curing, mild curing, preserving, canning, and the preparing and
<br /> freezing of fresh fruits and vegetables.
<br /> "To manufacture" shall not include the production of computer
<br /> software if the computer software is delivered from the seller to the
<br /> purchaser by means other than tangible storage media, including the
<br /> delivery by use of a tangible storage media where the tangible storage
<br /> media is not physically transferred to the purchaser.
<br /> "Newspaper," "Magazine," "Periodical." "Newspaper" means a
<br /> publication offered for sale regularly at stated intervals at least once a
<br /> week and printed on newsprint in tabloid or broadsheet format folded
<br /> loosely together without stapling, glue, or any other binding of any kind.
<br /> "Magazine" or "periodical" means any printed publication, other than a
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