Ordinance 1387-87 - Laserfiche WebLink

• 1 A. Section 6 (EMC 3 .24. 060)applies to apportion the 2 taxpayer' s gross value of products when extracting/ 3 manufacturing activity within Subsections A or B occurs on 4 a contiguous location partly within and partly without 5 Everett or within establishments partly within and partly 6 without Everett. Taxpayer activities apportioned under 7 Section 6 (EMC 3 . 24. 060) shall make such activities 8 ineligible for treatment under Sections 4 (EMC 3 . 24. 040) 9 Section 1 through Section 4 of this Amending Ordinance . 10 B. No deduction is allowed on account of payment 11 of Washington State taxes ; payment of dissimilar taxes or 12 fees ; liability for taxes on engaging in service activity; 13 or taxes paid by another taxpayer . 14 C. The term "eligible gross receipts tax" is used in 15 Sections 1 through 4 as follows : 16 (1) The term excludes all taxes imposed by the State 17 of Washington arra the City of Everett ; 18 (2) With respect to political subdivisions of the 19 State of Washington, the term means a business and 20 occupation tax of another Washington city that measures the 21 amount of the payment due by gross receipts and applies 22 to a later stage in the taxpayer' s manufacturing/selling 23 process than the taxpayer' s business activity in Everett ; 24 (3) With respect to the United States of America, 25 its territories and possessions , or a federally-recognized 26 Indian tribe with taxing authority; a state other than 27 Washington and political subdivisions of another state ; the 28 District of Columbia; or any foreign country or political 29 subdivision thereof, the term means a tax which meets these 30 criteria -- 31 (a) the tax is imposed on the act or privilege of 32 engaging in business activities of making sales -2-