Ordinance 3304-12 - Laserfiche WebLink

3. "Individual" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer. 4. "Customer location" means the city or unincorporated area of a county where the majority of the contacts between the taxpayer and the customer take place. 5. "Primarily assigned" means the business location of the taxpayer where the individual performs his or her duties. 6. "Service-taxable income" or "service income" means gross income of the business subject to tax under either the service or royalty classification. 7. "Tax period" means the calendar year during which tax liability is accrued. If taxes are reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate the factors for the previous calendar year for reporting in the current calendar year and correct the reporting for the previous year when the factors are calculated for that year, but not later than the end of the first quarter of the following year. 8. "Taxable in the customer location" means either that a taxpayer is subject to a gross receipts tax in the customer location for the privilege of doing business, or that the government where the customer is located has the authority to subject the taxpayer to gross receipts tax regardless of whether, in fact, the government does so. H. Assignment or apportionment of revenue under this section shall be made in accordance with and in full compliance with the provisions of the interstate commerce clause of the United States Constitution where applicable. Section 3. Section 1, subsection 3.24.095, of Ordinance No. 2810-04, which reads as follows: 3.24.095 Exemptions. The provisions of this chapter shall not apply to the following: A. Nonprofit Corporations or Nonprofit Organizations. 1. Adult Family Homes. This chapter does not apply to adult family homes which are licensed as such, or which are specifically exempt from licensing, under rules of the Washington State Department of Social and Health Services. 2. Day Care Provided by Churches. This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours. 3. Child Care Resource and Referral Services by Nonprofit Organizations. This chapter does not apply to nonprofit organizations in respect to amounts derived from the provision of child-care resource and referral services. 4. Nonprofit Organizations That Are Guarantee Agencies, Issue Debt, or Provide Guarantees for Student Loans. This chapter does not apply to gross income received by Page 39 of 56