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Seattle |
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Municipal Code |
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Title 5. REVENUE, FINANCE AND TAXATION |
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SubTitle I. General Regulations |
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Chapter 5.30. DEFINITIONS |
§ 5.30.020. Definitions, A—B.
A.
"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 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 customer or client.
B.
"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 Christmas trees; turf; or any animal including but not limited to an animal that is a "private sector cultured aquatic product" as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal. "Agricultural product" does not include animals intended to be pets and does not include marijuana as defined by RCW 69.50.101(t).
2.
"Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. "Farmer" does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person's own consumption. "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house. "Farmer" does not include any person in respect to the business of taking, cultivating or raising timber. "Farmer" does not include any person engaged in the business of growing or producing marijuana as defined by RCW 69.50.101(t).
C.
"Amusement device." Any machine or device which provides recreation or entertainment for which a charge is made for use or play. It includes, but is not limited to, pool and billiard tables, shuffleboards, music machines, video games, pinball games, riding devices, panoram and peepshow devices, televisions and devices for display of pictures or views on film; provided, that it does not mean or include any machine or device used exclusively for the vending of merchandise.
D.
"Artistic or cultural organization." The term "artistic or cultural organization" means an organization which is organized and operated exclusively for the purpose of providing "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs," as defined in subsection (2), below, of this subsection, for viewing or attendance by the general public. The organization must be:
1.
A not-for-profit corporation under RCW Chapter 24.03 that meets all of the following criteria:
a.
The organization must be managed by a governing board of not less than eight (8) individuals none of whom is a paid employee of the organization or by a corporation sole under RCW Chapter 24.12.
b.
No part of the organization's income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization in accordance with its purposes and bylaws.
c.
Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state.
d.
Assets of the organization must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the organization, may not inure directly or indirectly to the benefit of any member or individual except a non-profit organization, association, or corporation which also would be entitled to the exemption.
e.
The organization must be duly licensed or certified when licensing or certification is required by law or regulation.
f.
The amounts received that qualify for exemption must be used for the activities for which the exemption is granted.
g.
Services must be available regardless of race, color, national origin, or ancestry.
2.
The term "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs" is limited to:
a.
An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums;
b.
A musical or dramatic performance or series of performances;
c.
An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject.
E.
"Beneficial use" has the meaning given in SMC 21.36.010.
F.
"Bona-fide charitable organization" means an organization that meets all of the requirements of RCW 9.46.0209, as now existing or hereafter amended, and is organized and operated primarily to provide charitable services as defined by WAC 230-02-160. This term is used in conjunction with the gambling tax provisions contained in SMC Chapter 5.52.
G.
"Bona-fide nonprofit organization" means an organization that meets all of the requirements of RCW 9.46.0209. This term is used in conjunction with the gambling tax provisions contained in SMC Chapter 5.52.
H.
"Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly.
I.
"Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.