ORD 82-22 AMENDMENT OF B & O LICENSING AND TAXATIONALK:ehk
6/24/82
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ORDINANCE 82 - 22
AN ORDINANCE OF THE CITY OF WINSLOW AMENDING
THE BUSINESS AND OCCUPATION LICENSING AND
TAXATION ORDINANCE, No. 82-01 AND EXEMPTING
TEMPORARY STATIONARY BUSINESSES FROM ITS
REQUIREMENTS.
The City Council of the City of Winslow DO ORDAIN as
follows:
Section I. That Section 4 of Ordinance 82-01 is deemed
amended to read as follows:
Section 4. Exemptions
The following sources of income shall not be included in
determining the gross income:
A. Liquor, as that term is defined in RCW 66.04,010 (16);
B. Insurance business upon which a tax based on gross
premiums is paid to the state; provided, that the
provisions of this subsection shall not exempt
insurance brokers;
C. Agricultural business according to the provisions of
RCW 82.04.330;
D. Employment in the capacity of employee or servant, as
distinguished from that of an independent contractor;
E. The gross proceeds derived from the sale of real
estate; provided that this exemption shall not be
construed to allow a deduction of amounts received as
commissions from the sale of real estate, nor as fees,
handling charges, discounts, interest, or similar
financial charges resulting from or relating to, real
estate transaction;
Ordinance 82- ~
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The gross proceeds derived from the rental of real
estate;
The gross income derived from the sale of motor
vehicle fuels;
The gross income which is subject to tax by any other
city;
The gross income of any business which is subject to
tax as a utility under Ordinance 81-38;
The gross proceeds derived from a temporary stationary
business as defined in Ordinance 82-
PASSED by the City Council of the City of Winslow this
day of/J~ , 1982.
Mayor
Clerk/Treasurer
APPROVED AS TO FORM:
THOMAS M. WALSH
Winslow City Attorney
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Cha~b~ of Comm'~c~e,~ty Hall. Effective ' ~ "! // /~c~ .
~'~. day of ~' //~/~ , 1982, at th Fe ry Terminal,
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