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<br /> "Extractor"means every person who, from the person's own land or from the land of
<br /> another under a right or license granted by lease or contract, either directly or by
<br /> contracting with others for the necessary labor or mechanical services,for sale or for
<br /> commercial or industrial use,mines, quarries,takes or produces coal, oil,natural gas, ore,
<br /> stone, sand, gravel,clay,mineral or other natural resource product; or fells, cuts or takes
<br /> timber, Christmas trees, other than plantation Christmas trees,or other natural products;
<br /> or takes fish,or takes,cultivates, or raises shellfish,.or other sea or inland water foods or
<br /> products. "Extractor"does not include persons performing under contract the necessary
<br /> labor or mechanical services for others; or persons meeting the definition of farmer.
<br /> "Extractor for hire"mean's a person who performs under contract necessary labor or
<br /> mechanical services for an extractor.
<br /> "Gross income of the business"means the value proceeding or accruing by reason of
<br /> the transaction of the business engaged in and includes gross proceeds of sales,
<br /> compensation for the rendition of services, gains realized from trading in stocks,bonds,
<br /> or other evidences of indebtedness,interest, discount,rents,royalties,fees, commissions,.
<br /> dividends, and other emoluments,however designated, all without any deduction on
<br /> account of the cost of tangible property sold,the cost of materials used, labor costs,
<br /> interest,discount,delivery costs,taxes,or any other expense whatsoever paid or accrued
<br /> and without any deduction on account of losses.
<br /> "Gross proceeds of sales"mean's the value proceeding or accruing from the sale of
<br /> tangible or intangible personal property or for services rendered,without any deduction
<br /> on account of the cost of property sold,the cost of materials used, labor costs,interest,
<br /> discount paid, delivery costs,taxes,'or any'other expense whatsoever paid or accrued and
<br /> without any deduction on account of losses.
<br /> "In this city"or"within this city"includes all federal areas lying within the corporate
<br /> city limits of the city of Everett.
<br /> B. Definitions,J—R.
<br /> Manufacturer,To Manufacture.
<br /> 1. "Manufacturer"means every person who, either directly or by contracting with
<br /> others for the necessary labor or mechanical services,manufactures for sale or for
<br /> commercial or industrial use,from.the person's own materials or ingredients, any
<br /> products. When the owner of equipment or facilities furnishes, or sells to the customer
<br /> prior to manufacture,materials or ingredients equal to less than twenty percent of the
<br /> total value of all materials or ingredients that become a part of the finished product, the
<br /> owner of the equipment or facilities will be deemed to be a processor for hire, and not a
<br /> manufacturer.A business not located in this city that is the owner of materials or
<br /> ingredients processed for it in this city by a processor for hire shall be deemed to be
<br /> engaged in business as a manufacturer in this city.
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