Ordinance 3648-18 - Laserfiche WebLink

e. Attending, but not participating in, a "trade show" or "multiple vendor events." Persons participating at a trade show shall review the city's trade show or multiple vendor event ordinances. 5. A seller located outside the city merely delivering goods into the city by means of common carrier is not required to register and obtain a business license; provided, that it engages in no other business activities in the city. Such activities do not include those in subsection 4 of this definition. The city expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the tax under the law and the Constitutions of the United States and the state of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus generating contact or subsequent contacts. Is hereby amended to read as follows: Engaging in Business. 1. The term "engaging in business-act-ice" means commencing, conducting, or continuing in business and also the exercise of corporate or franchise powers, design, research, and development activities, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. 2. This su-?section sets forth examples of activities that constitute engaging in business in the city, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the city without having to pay a business license fee register and obtain a business license or pay city business and occupation taxes. The activities listed in this section are illustrative only and are not intended to narrow the definition of"engaging in business" in subsection 1 of this definition. If an activity is not listed, whether it constitutes engaging in business in the city shall+s-to be determined by the city considering all the relevant facts and circumstances and applicable law. 3. Without being all inclusive, any one of the following activities conducted within the city by a person or its employee, agent, representative, independent contractor, broker or another acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license: