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merchandise, or fixtures or any interest therein <br /> of a taxpayer quitting, selling out, exchanging or <br /> otherwise disposing of his business. Any person <br /> obligated to fulfill the terms of a contract shall <br /> be deemed a successor to any contractor defaulting <br /> in the performance of any contract as to which <br /> such person is a surety or guarantor. <br /> V. "Taxpayer" includes any individual, person, <br /> group of individuals, corporation or association <br /> required to have a business license hereunder, or <br /> liable for any license fee or tax, or for the <br /> collection of any license fee or tax hereunder, or <br /> who engages in any business, or who performs any <br /> act, for which a license fee or tax is imposed by <br /> this chapter. "Taxpayer" does not mean the United <br /> States, or any instrumentality thereof, the State <br /> of Washington, or any of it's political <br /> subdivisions or any county or municipality. <br /> W. "Tax year" or "taxable year" means either the <br /> calendar year, or the taxpayer's fiscal year when <br /> permission is obtained from the City Clerk to use <br /> a fiscal year in lieu of the calendar year. <br /> X. "To manufacture" embraces all activities of a <br /> commercial or industrial nature wherein labor or <br /> skill is applied by hand or machinery, to neutrals <br /> so that as a result thereof a new, different or <br /> useful article of tangible personal property or <br /> substance of trade or commerce is produced and <br /> shall include the production or fabrication of <br /> special made or custom made articles. <br /> In addition to the activities set forth in the <br /> preceding paragraph the term "to manufacture" <br /> includes the producing of articles for sale, or <br /> for commercial or industrial use from raw <br /> materials or prepared materials by giving such <br /> materials new forms, qualities, properties or <br /> combinations including, but not limited to, such <br /> activities as making, fabricating, processing, <br /> refining, mixing, slaughtering, packing, aging, <br /> curing, mild curing, preserving, canning and the <br /> preparing and freezing of fresh fruits and <br /> vegetables. <br /> Y. "Treasurer" means the Treasurer of Everett, a <br /> municipal corporation. <br /> Z. "Tuition fee" shall be construed to include <br /> library, laboratory, health service and other <br /> special fees, and amounts charged for room and <br /> board by an educational institution when the <br /> 7 <br />