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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 |
§ 5.30.040. Definitions, N—R.
A.
"Newspaper," "magazine," "periodical."
1.
"Newspaper" means a publication offered for sale regularly at stated intervals at least once a week and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind.
2.
"Magazine or periodical" means any printed publication, other than a newspaper, issued and offered for sale regularly at stated intervals at least once every three (3) months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content.
B.
"Net gambling receipts" means all gross gambling receipts from any gambling activity, less the monetary value or, in the case of merchandise, the actual cost, of any prizes that were awarded.
C.
"Non-profit organization" means an organization in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under Sec. 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the requirement to apply for tax exempt status under Sec. 501(c)(3).
D.
"Office," "place of business." "Office" or "place of business" means a fixed location or permanent facility where the regular business of the person is conducted and which is either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location:
1.
Whose address the person uses as its business mailing address;
2.
Where the place of primary use is shown on a telephone billing or a location containing a telephone line listed in a public telephone directory or other similar publication under the business name;
3.
Where the person holds itself out to the general public as conducting its regular business through signage or other means; and
4.
Where the person is required to obtain any appropriate state and local business license or registration unless exempted by law from such requirement.
A vehicle such as a pick-up, van, truck, boat or other motor vehicle is not an office or place of business. A post office box is not an office or place of business.
If a person has an office or place of business, the person's home is not an office or place of business unless it meets the criteria for office or place of business above. If a person has no office or place of business, the person's home or apartment within the City will be deemed the place of business.
E.
"Pager Service" means service provided by means of an electronic device that has ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission.
F.
"Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the State of Washington, corporation, limited liability company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise and the United States or any instrumentality thereof.
G.
"Precious metal bullion or monetized bullion."
1.
"Precious metal bullion" means any precious metal which has been put a process of smelting or refining, including, but not limited to, gold, silver, platinum, rhodium, and palladium, and which is in such state or condition that its value depends upon its contents and not upon its form.
2.
For purposes of this section, "monetized bullion" means coins or other forms of money manufactured from gold, silver or other metals and heretofore, now or hereafter used as a medium of exchange under the laws of this state, the United States or any foreign nation, but does not include coins or money sold to be manufactured into jewelry or works of art.
H.
"Processing for hire" means the performance of labor and mechanical services upon materials or ingredients belonging to others so that as a result a new, different or useful product is produced for sale, or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that person were performing the labor and mechanical services upon that person's own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture materials or ingredients equal to twenty (20) percent or more of the total value of all materials or ingredients that become a part of the finished product, the person will be deemed to be a manufacturer, and not a processor for hire.
I.
"Product," "byproduct."
1.
"Product" means tangible personal property, including articles, substances or commodities created, brought forth, extracted or manufactured by human or mechanical effort.
2.
"Byproduct" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities.
J.
"Public road construction" means the building, repairing or improving of any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind.
K.
"Recovered material" means a usable or marketable product or commodity that results from recycling or material owned or acquired from another, but excludes use for landfill or incineration.
L.
"Recyclable materials" has the meaning given in SMC 21.36.016.
M.
"Recycling" or "recycle." "Recycling" or "recycle" has the meaning given in SMC Section 21.36.016.
N.
"Reporting period," "Monthly," "Quarterly," "Annual." The "reporting period" means one of the following:
1.
A one-month period beginning the first day of each calendar month ("monthly");
2.
A three-month period beginning the first day of January, April, July or October of each year ("quarterly"); or
3.
A twelve-month period beginning the first day of January of each year ("annual").
O.
"Retail Service" shall include the sale of or charge made for personal, business, or professional services including amounts designated as interest, rents, fees, admission, and other service emoluments however designated, received by persons engaging in the following business activities:
1.
Amusement and recreation services including but not limited to golf, pool, billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows, basketball, racquet ball, handball, squash, tennis, batting cages, day trips for sightseeing purposes, and others, when provided to consumers. "Amusement and recreation services" also include the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance. The term "amusement and recreation services" does not include instructional lessons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons.
2.
Abstract, title insurance, and escrow services;
3.
Credit bureau services;
4.
Automobile parking and storage garage services;
5.
Landscape maintenance and horticultural services but excluding (a) horticultural services provided to farmers and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if performed by or at the direction of an electric utility;
6.
Service charges associated with tickets to professional sporting events; and
7.
The following personal services: Physical fitness services, tanning salon services, tattoo parlor services, steam bath services, turkish bath services, escort services, and dating services.
8.
The term shall also include the renting or leasing of tangible personal property to consumers and the rental of equipment with an operator.
P.
"Retailing" means the activity of engaging in making sales at retail and is reported under the retailing classification.
Q.
"Return" means any document a person is required by the City to file to satisfy or establish a tax or fee obligation that is administered or collected by the City and that has a statutorily defined due date.
R.
"Royalties" mean compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, tradenames and similar items.
S.
"Rubbish" has the meaning given in SMC Section 21.36.016.