2012/11/28 Council Agenda Packet

1 ORDINANCE NO. An Ordinance Relating to Business and Occupation Tax, amending Ordinance No. 2810-04 (Chapter 3.24 EMC), as amended. WHEREAS, Chapter 35. 102 RCW requires business and occupation tax cities to coordinate with the Association of Washington Cities to develop a model ordinance for the administration of business and occupation tax in order to promote greater uniformity and foster a positive business climate; and WHEREAS,the City must amend its code to reflect the changes made to the Association of Washington Cities Model Ordinance with an effective date of January 1,2013; NOW,THEREFORE, THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 1, subsection 3.24.030, of Ordinance No. 2810-04, as amended by Section 1 of Ordinance No. 3042-07, which reads as follows: 3.24.030 Definitions. In construing the provisions of this chapter,the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Definitions,A—I. Advance,Reimbursement. 1. "Advance"means money or credits received by a taxpayer from a customer or client with which the taxpayer is to pay costs or fees on behalf of the customer or client. 2. "Reimbursement"means money or credits received from a customer or client to repay the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of the client. Agricultural Product, Farmer. 1. "Agricultural product"means any product of plant cultivation or animal husbandry including, but not limited to, a product of horticulture, grain cultivation,vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees;turf; or any animal including but not limited to an animal that is a private sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances Page 12of 56