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<br /> The term "services"or"personal services," as and herein,of tangible perslly to the
<br /> onal property
<br /> activity of rendering services as distinct from making sales
<br /> or of services which have been defined in RCW 82.04.040 and 82.04.050 and WAC 458-
<br /> 20-138. Persons performing services or personal services include persons rendering
<br /> professional or personal services to persons (as distinguished from services rendered to
<br /> the personal property of persons) such as,but
<br /> limited raisers, architects,enumeration:ayers ,
<br /> accountants, aerial surveyors, agents, ambulances, app
<br /> attorneys, automobile brokers,barbers,baseball clubs,beauty shop operators,brokers,
<br /> chemists, chiropractors, collection agents, community television antenna owners,court
<br /> reporters,dentists, detectives, doctors, employment agents, engineers, financiers, funeral
<br /> directors,refuse collectors,hospital owners,janitors,kennel operators,laboratory
<br /> operators, landscape architects, lawyers, loan agents,map makers, music teachers,
<br /> oculists, orchestra or band leaders contracting to provide musical services, osteopathic
<br /> physicians,physicians,public accountants,public stenographers,real estate agents,
<br /> school bus operators, school operators, sewer services other than collection,warehouse
<br /> operators who are not subject to other specific statutory tax classifications,teachers,
<br /> theater operators,undertakers and veterinarians, and other persons engaging
<br /> in business of serving persons.
<br /> Persons performing"services" or"personal services" do not include persons engaged
<br /> in the business of cleaning,repairing,improving, etc.,the personal property of others,
<br /> such as automobile,house,jewelry,radio,refrigerator and machinery repairmen,laundry
<br /> or dry cleaners. Also not included are certain personal and professional services
<br /> specifically included within the definition of the term"sale at retail" in this section, such
<br /> as amusement and recreation businesses of a participatory nature; abstract,title insurance
<br /> and escrow businesses; credit bureau businesses and automobile parking and storage
<br /> garage businesses.Not included are persons who render services to others in the capacity
<br /> of employees as distinguished from independent contractors.
<br /> Persons engaged in the business of rendering services to others
<br /> le under the
<br /> sales of retail services classification upon the gross income of such business
<br /> r
<br /> Section 3.24.050(A)(6).
<br /> There must be included within gross amounts reported for tax all fees for services
<br /> rendered and all charges recovered for expenses incurred in connection therewith, such as
<br /> transportation costs,hotel,restaurant,telephone, copy,printing, computer time and other
<br /> expenses charged in providing the services.
<br /> [Comment: RCW 35.102.120 requires that themodel in he model ordinance this
<br /> ntildtl enRCW
<br /> ition.
<br /> However,no explicit definition will be include
<br /> contains a definition of"service."In the absence of and definition
<br /> r sales of retail services nnderw,
<br /> the city will use the above definition and will tax
<br /> Section 3.24.050(A)(6).]
<br /> Pag4 s4 of 56
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