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1 ORDINANCE NO. / r2 4e7 <br /> 2 AN ORDINANCE amending the City' s Business and Occupation <br /> 3 Tax Ordinance, Ordinance No . 3292 as amended by Ordinance No. <br /> 4 3435 , No . 3705, No . 3726 , No. 4070 , No. 194-72 , and No. 567-78 <br /> 5 (Ch. 3 . 24 EMC) . <br /> 6 THE CITY OF EVERETT DOES ORDAIN: <br /> 7 Section l : <br /> Ordinance NoS. ect7i0 (4 3nnoch 3readas aamned <br /> 8 <br /> 9 Section 4. TAXABLE AS TO EACH ACTIVITY: Every person <br /> 10 engaging in activities which are within the purview of <br /> 11 the provisions of two or more paragraphs (a) , (b) , (c) , <br /> 12 (d) and (e) and (f) of Section 3 , shall be taxable under <br /> 13 each paragraph applicable to the activities engaged in; <br /> 14 Provided, however, that persons taxable under paragraph <br /> 15 (c) of said section shall not be taxable under paragraphs <br /> 16 (a) or (b) of said section with respect to making sales at <br /> 17 retail or wholesale of products extracted or manufactured <br /> 18 within the City by such persons . <br /> 19 be and the same is hereby amended to read as follows : <br /> 20 Section 4: Persons taxable as to each activity. Persons <br /> 21 who engage in activities that are within the purview of <br /> 22 two or more subsections of Section 3 (EMC 3 . 24. 030) shall <br /> 23 be taxable under each applicable subsection. <br /> 24 Section 2 : The following sections are hereby added to Ordinance <br /> 25 No. 3292 as amended by Ordinance No. 3705 : <br /> 26 Section 1. Section 1 through Section 4 allow a series of <br /> 27 exclusions and deductions in order to reduce overlapping <br /> 28 gross receipts taxation upon taxpayers engaging in <br /> 29 activities within two or more subsections of Section 3 <br /> 30 (EMC 3 . 24. 030) and to follow the precedent of Chapter 3 , <br /> 31 Laws of 1987, 2nd Ex. Sess . , (RCW 82 . 04. 440, as amended) . <br /> 32 <br /> -1- <br />