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<br /> The term"services" or"personal services," as used herein,refers generally to the
<br /> activity of rendering services as distinct from making sales of tangible personal property
<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 not limited to,this enumeration:
<br /> accountants, aerial surveyors, agents,ambulances, appraisers, architects, assayers,
<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 in the
<br /> 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 df 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 are taxable under the
<br /> sales of retail services classification upon the gross income of such business under
<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 the model ordinance include this defnution.
<br /> However,no explicit definition will be included in the model ordinance until the RCW
<br /> contains a definition of"service."In the absence of a definition of"service"in state law,
<br /> the city will use the above definition and will tax it under sales of retail services under
<br /> Section 3.24.050(A)(6).]
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