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A. Any person who is an owner, lessee or has the right of poss-
ession to or an easement in real or personal property which
is being constructed, repaired, improved, cleaned, imprinted
or otherwise altered by a person engaged in business, exclud-
ing only the United States of America, the State of Washington
and its political subdivisions in respect to labor and services
rendered to their real property which is used or held for
public road purposes.
(s) CITY The word "city" shall mean Port Townsend, a municipal
corporation. The term "in this city" or "within this city" as used
herein includes all Federal areas lying within the exterior boundaries
of theCity of Port Townsend.
(t) BY-PRODUCT The term "by-product" means any additional pro-
ducts, 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.
(u) TAXPAYER The word "taxpayer" includes any individual, group
of individuals, corporation or s sociation required to have a Business
License hereunder, or liable for any license fee or taxi or .for the
collection of any license fee or tax hereunder, or who engages in any
business, or who performs any act, for which a license fee or tax is
imposed by this ordinance.
(v) Words in the singular number shall include the plural, and the
plural shall include tlr✓singular. Words in one gender shall include
all other genders.
(w) QUARTERLY "Quarterly period" shall mean a three month period
beginning with the 1st day of July, October, January and March and
including the last day of the next succeeding three month period.
(x) CLERK The word "clerk" shall mean the City Clerk of the City
of Port Townsend, a municipal corporation.
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