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• <br /> 5 <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 /> • <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 /> cleaning,when installing,repairing, 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 of such product <br /> orchemas <br /> • <br /> a chemical used in processing a new product when the primary purpose <br /> cal <br /> is to create a chemical reaction directly through contact with an ingredient of a new <br /> product; or <br /> • <br /> Page 18 <br /> of 56 <br />