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ORDINANCE NO. A0
AN ORDINANCE RELATING TO AND PROVIDING FOR THE EXTRAC-
TION AND COLLECTION OF A LICENSE UPON THE ACT AND/OR
PRIVILEGE OF ENGAGING IN CERTAIN BUSINESS ACTIVITIES,
OCCUPATIONS, PURSUITS AND PRIVILEGES; PROVIDING THE
NECESSARY ADMINISTRATIVE MACHINERY FOR THE COLLECTION
AND ENFORCEMENT OF THE LICENSES HERE"IN AND DECLARING
CERTAIN ACTS IN CONNECTION THEREWITH UNLAWFUL; AND
PROVIDING PENALTIES; REPEALING ALL ORDINANCES OR PARTS
OF ORDINANCES IN CONFLICT HEREWITH EXCEPT ORDINANCE
NO. 1090, ORDINANCE NO.1498, ORDINANCE NO.1155, ORDIN-
ANCE NO. 1353, ORDINANCE NO. 724, ORDINANCE NO. 873,
ORDINANCE NO. 766, ORDINANCE NO. 1235, ORDINANCE NO.
871, ORDINANCE N0.1237, ORDINANCE NO. 1465, ORDINANCE
NO. 1437, ORDINANCE NO. 1204 and ORDINANCE NO. 571.
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND IN REGULAR SESSION
ASSEMBLED, DO ORDAIN AS FOLLOWS:
Section 1.
OF REVENUE POWER: The provisions of this
ordinance shall be deemed in exercise of the power of the City of
Port Townsend to license for revenue.
Section 2. DEFINITIONS. In construing the provisions of this
ordinance, save when otherwise declared or clearly apparent from
the context the following definitions shall be applied:
(a) TAX YEAR The term "tax year" or "taxable year" shall mean
either the calendar year, or the taxpayer's fiscal year when per-
mission is obtained from the City Clerk to use a fiscal year in lieu
of the calendar year.
(b) PERSON The word "person" or word "company", herein used
interchangeably, means any individual, receiver, assignee, trustee
in bankruptcy, trust, estate, firm, co -partnership, joint venture,
club, company, joint stock company, business trust, municipal corp-
oration, corporation, association, society, or any group of indivi-
duals acting as a unit, whether mutual, cooperative, fraternal, non-
profit or otherwise and the United States otk any instrumentality thereof.
(c) SALE The word "sale" means any transfer of the ownership of,
title to, or possession of property for a valuable consideration and
includes any activity classified as a "sale at retail" or "retail sale"
under subsection (d) of this section. It includes conditional sales
contracts, leases with option to purchase and any other contract
under which possession of the property is given to the purchaser
but title is retained by the vendor as security for the payment of
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