Ordinance 3042-07 - Laserfiche WebLink

"e'll/g.– AV" #1111P ORDINANCE NO. 3042-07 AN ORDINANCE of the City of Everett amending Ordinance No. 2810-04 (2004) [Chapter 3.24] Business and Occupation Tax to comply with Chapter 35.102 RCW. WHEREAS, Chapter 35.102 RCW requires the Association of Washington Cities Business and Occupation Model Ordinance be amended to adopt certain provisions to allocate service income in the City's Business and Occupation tax provisions; and WHEREAS, Chapter 35.102 requires all cities levying a Business and Occupation tax upon businesses and occupations within their boarders, amend their Business and Occupation Tax Ordinance effective on January 1, 2008 to reflect the changes mandated in the Association of Washington cities Model Ordinance so as to conform to state law: NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 1, Subsection 3.24.030 [EMC 3.24.030] of Ordinance 2810-04 (2004) which reads as follows: 3.24.030 Definitions. In construing the provisions of this chapter, the following definitions shall be applied. Words in the singular number shall include the plural, and the plural shall include the singular. A. Definitions, A—I. Advance, Reimbursement. 1. "Advance" means money or credits received by a taxpayer from a customer or client with which the taxpayer is to pay costs or fees on behalf of the customer or client. 2. "Reimbursement" means money or credits received from a customer or client to repay the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of the client. Agricultural Product, Farmer. 1. "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to, a product of horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation 1