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1 <br /> growing or producing such products for the person's own consumption. "Farmer"does <br /> not include a person selling any animal or substance obtained therefrom in connection <br /> with the person's business of operating a stockyard or a slaughter or packing house. <br /> "Farmer" does not include any person in respect to the business of taking, cultivating, or <br /> raising timber. <br /> "Business" includes all activities engaged in with the object of gain, benefit, or <br /> advantage to the taxpayer or to another person or class, directly or indirectly. <br /> "Business and occupation tax"or"gross receipts tax"means a tax imposed on or <br /> measured by the value of products,the gross income of the business, or the gross <br /> proceeds of sales, as the case may be, and that is the legal liability of the business. <br /> "Cash discount"means a deduction from the invoice price of goods or charge for <br /> services, which is allowed if the bill is paid on or before a specified date. <br /> "City" means the city of Everett, a municipal corporation. <br /> "Clerk" means the city clerk of the city of Everett, or the clerk's designee. <br /> Commercial or Industrial Use <br /> "Commercial or industrial use"means the following uses of products, including by- <br /> products,by the extractor or manufacturer thereof: <br /> 1. Any use as a consumer; <br /> 2. The manufacturing of articles, substances or commodities; or <br /> 3. Consigning, shipping or transferring extracted or manufactured products to <br /> another either without consideration or in the performance of contracts. <br /> "Competitive telephone service"means the providing by any person of <br /> telecommunications equipment or apparatus,or service related to that equipment or <br /> apparatus such as repair or maintenance service, if the equipment or apparatus is of a type <br /> which can be provided by persons that are not subject to regulation as telephone <br /> companies under RCW Title 80 and for which a separate charge is made. <br /> "Consumer"means the following: <br /> 1. Any person who purchases, acquires, owns, holds, or uses any tangible or <br /> intangible personal property irrespective of the nature of the person's business and <br /> including, among others, without limiting the scope hereof, persons who install,repair, <br /> clean, alter,improve, construct, or decorate real or personal property of or for a consumer <br /> other than for the purpose of: <br /> a. Resale as tangible or intangible personal property in the regular course of business; <br /> b. Incorporating such property as an ingredient or component of real or personal <br /> property when installing,repairing, cleaning,altering, imprinting, improving, <br /> constructing, or decorating such real or personal property of or for consumers; <br /> c. Incorporating such property as an ingredient or component of a new product or as <br /> a chemical used in processing a new product when the primary purpose of such chemical <br /> is to create a chemical reaction directly through contact with an ingredient of a new <br /> product; or <br /> Page 18 of 56 <br /> 19 <br />