HomeMy WebLinkAbout02239charge is made to members of others; Provided that dues which are
for, or graduated upon, the amount of service rendered by the recip-
ient thereof are not permitted as a deduction hereunder.
(c) The amount of cash discount actually taken by the purchaser.
This deduction is not allowed in arriving at the taxable amount under
the extractive and/or manufacturing classifications with respect to
articles produced or manufactured the reported values of which, for
the purpose of this tax, have been computed according to the provisions
of Section 5 hereof.
(d) The amount of credit losses actually sustained by taxpayers
whose regular books of account are kept upon an accrual basis.
(e) Amounts derived by any person as compensation for the receiv-
ing, washing, sorting and packing of fresh perishable horticultural
products and the material and supplies used therein when performed for
the person exempted in subsection (d) of Section 8 herein, either as
agent or as independent contractor.
(f) Amounts derived from business which the City -is prohibited'
from taring under the Constitution or laws of the State or the Consti-
tution or laws of the United States.
(g) Amounts derived as compensation for services renderedijor to
bg rendered to patients by a hospital or other institution devoted to
the care of human beings with respect to the prevention or treatment
of disease, sickness or suffering, when such hospital or other insti-
tution is operated by the United States of America or any of its instru-
mentalities, or by the State of Washington, or any of its political
subdivisions.
(h) Amounts derived as compensation for services rendered to
patients by a hospital or other institution which is organixed as a
non-profit corporation devoted to the care of human beings with respect
to the prevention of treatment of disease, sickness or suffering;
Provided, that no part of the net earnings received by such an insti-
tution shall inure, directly or indirectly, to any person other than
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