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HomeMy WebLinkAbout02236f do Section 8. DXM4PTZONS: The provisions of this ordinance shall not apply to: (a) Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than Nine Hundred ($900.00) Dollars for a quarterly period; Provided, however, that where one person engages si more than one business activity and the combined measures of tax appli- cable to such businesses equal or exceed Nine Hundred ($900.00) Dollars for a quarterly period, no exemption or deduction from the amount of tax is allowed by this provision; Provided, however, that any person claim`ixemption under the provisions of this subsection shall be required to file returns as provided herein, even though no tax may be due. (b) All personsl subject to occupational tax under provisions of Ordinance No. 1090 or exempted from payment of occupational tax under Ordinance No. 1550 by reason of payment of a franchise tax upon the gross income or gross earnings of said business are hereby exempted from a levy of an occupational tax under provisions of this ordinance. (c) Any person in respect to insurance business upon which a tax is based on gross premiums is paid to the State of Washington; Provided, however, that the provisions of this subsection shall not exempt any person engaging in the business of representing any insurance company whether as general or local agent or acting as broker for such companies, and provided, further, that the provisions of this subsection shall not exempt any bonding company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. (d) Any person in respect to the business of growing or pro-- ducing for sale upon his own lands or upon lands in which he has a present right of possession, any agricultural or horticultural product or crop, -12- �,