Ordinance 3304-12 - Laserfiche WebLink

10. Amounts Derived from Liquor, and the Sale or Distribution of Liquor. This chapter shall not apply to liquor as defined in RCW 66.04.010(15) and exempt in RCW 66.08.120. 11. Casual and Isolated Sales. This chapter shall not apply to the gross proceeds derived from casual or isolated sales. 12. Accommodation Sales. This chapter shall not apply to sales for resale by persons regularly engaged in the business of making retail sales of the type of property so sold to other persons similarly engaged in the business of selling such property where (a) the amount paid by the buyer does not exceed the amount paid by the seller to the vendor in the acquisition of the article, and (b) the sale is made as an accommodation to the buyer to enable the buyer to fill a bona fide existing order of a customer or is made within fourteen days to reimburse in kind a previous accommodation sale by the buyer to the seller. 13. Taxes Collected as Trust Funds. This chapter shall not apply to amounts collected by the taxpayer from third parties to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, and admission tax. is hereby amended to read 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 nonprofit organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, that: a. Are guarantee agencies under the federal guaranteed student loan program or that issue debt to provide or acquire student loans; or b. Provide guarantees for student loans made through programs other than the federal guaranteed student loan program. Page 43 of 56