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7 <br /> distinct periods,provided the taxpayer satisfies the requirements of this section for each <br /> period. <br /> 2. A"new full-time employment position"means a permanent,full-time position that has <br /> not been filled by the taxpayer at anytime in the five preceding years or which has not <br /> been located within the City at anytime in the five preceding years. <br /> a. "Full-time"means a position that is filled by one employee who works a normal work <br /> week of at least thirty-five(35)hours. <br /> b. The employee filling the new full-time employment position must perform work <br /> primarily at locations within the City for the relevant periods specified under this <br /> section.For the purposes of this subsection,"primarily"means that the employee will <br /> perform at least fifty-one percent(51%)of his or her job duties in the City. <br /> c. If an employee is voluntarily or involuntarily separated from employment,the new <br /> full-time employment position is considered filled on a full-time basis if the taxpayer <br /> actively seeks a replacement and does not allow the position to remain vacant for <br /> more than ninety(90)days in any four consecutive quarters,which time may be <br /> extended an additional thirty(30)days by the director upon a showing of good cause. <br /> d. A position is a new full-time employment position only if,when filled,it results in a <br /> net increase in the taxpayer's total number of full-time employment positions located <br /> within the City. <br /> e. New full-time employment positions filled by existing employees are eligible for the <br /> credit under this section only if the position vacated by the existing employee is filled <br /> by a new hire. <br /> f. A taxpayer does not create any new full-time employment positions for purposes of <br /> this section by: (1)purchasing a business already located within the City; (2)moving <br /> a business already located within the City to a new location;or(3)being annexed into <br /> the City. <br /> 3. To qualify for this credit the taxpayer must report,on each return filed after this section is <br /> effective,the taxpayer's total number of full-time employment positions. <br /> 4. This credit may be claimed at the end of the fourth consecutive quarter in which fifty(50) <br /> or more new full-time employment positions were created or,upon the taxpayer's request <br /> by written application,following creation of the last new full-time employment position <br /> for which credit will be claimed in that period. <br /> 5. The taxpayer must attach an application,provided by the City,to the return due at the <br /> conclusion of the four consecutive quarters in which fifty(50) or more new full-time <br /> employment positions were created,or on the return due at the time of the taxpayer's <br /> application specified in subsection C.4 of this section. <br /> 6. On the return following the creation of the first new full-time employment position for <br /> which credit will be claimed,the taxpayer shall attach its two most recent Quarterly Tax <br /> Summary Washington State Unemployment Insurance Reports filed with the State. On <br /> each return submitted tb the City thereafter, and for three years following the return on <br /> 2 <br /> 17 <br />