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5 <br /> buyer does not exercise dominion and control over tangible personal property merely by <br /> arranging for shipment of the property from the seller to itself.A buyer's representative is <br /> a person,other than an employee of the buyer,who is authorized in writing by the buyer <br /> to receive tangible personal property and take dominion and control by making the final <br /> decision to accept or reject the property.Neither a shipping company nor a seller can <br /> serve as a buyer's representative.It is immaterial where the contract of sale is negotiated <br /> or where the buyer obtains title to the property.Delivery terms and other provisions of <br /> the Uniform Commercial Code(RCW Title 62A)do not determine when or where <br /> delivery of tangible personal property occurs for purposes of taxation. <br /> "Digital Automated Service,""Digital Code," and"Digital Goods"have the same <br /> meaning as in RCW 82.04.192. • <br /> "Digital Products"means digital goods, digital codes,digital automated services,and <br /> the services described in RCW 82.04.050(2)(g) and(6)(b). <br /> "Director"means the finance director of the city of Everett or any officer, agent or <br /> employee of the city designated to act on the director's behalf. <br /> Eligible Gross Receipts Tax.The tefiu"eligible gross receipts tax"means a tax which: <br /> 1. Is imposed on the act or privilege of engaging in business activities identified in <br /> Section 3.24.050; and <br /> 2. Is measured by the gross volume of business,in terms of gross receipts,and is not <br /> an income tax or value added tax; and <br /> 3. Is not,pursuant to law or custom,separately stated from the sales price; and <br /> 4. Is not a sales or use tax,business license fee,franchise fee,royalty or severance <br /> tax measured by volume or weight,or concession charge, or payment for the use and <br /> enjoyment of property,property right or a privilege; and <br /> 5. Is a tax imposed by a local jurisdiction, whether within or without the state of <br /> Washington,and not by a country,state,province, or any other nonlocal jurisdiction <br /> above the county level. <br /> Engaging in Business. <br /> 1. The term"engaging in business activity"means commencing, conducting,or <br /> continuing in business and also the exercise of corporate or franchise powers,design, <br /> research,and development activities,as well as liquidating a business when the <br /> liquidators thereof hold themselves out to the public as conducting such business. <br /> 2. This subsection sets forth examples of activities that constitute engaging in <br /> business in the city,and establishes safe harbors for certain of those activities so that a <br /> person who meets'the criteria may engage in de minimis business activities in the city <br /> without having to register and obtain a business license or pay city business and <br /> occupation taxes. The activities listed in this section are illustrative only and are not <br /> intended to narrow the definition of"engaging in business"in subsection 1 of this <br /> definition. If an activity is not listed,whether it constitutes engaging in business in the <br /> • <br /> Page 2pdg 56 <br />