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(c) Crushing and/or blending of rock, sand, stone, gravel, or ore; and
<br />(d) The producing of articles for sale, or for commercial or
<br />industrial use from raw materials or prepared materials by
<br />giving such materials, articles, and substances of trade or
<br />commerce new forms, qualities, properties or combinations
<br />including, but not limited to, such activities as making,
<br />fabricating, processing, refining, mixing, slaughtering,
<br />packing, aging, curing, mild curing, preserving, canning, and
<br />the preparing and freezing of fresh fruits and vegetables.
<br />"To manufacture" shall not include the production of digital goods or
<br />the production of computer software if the computer software is
<br />delivered from the seller to the purchaser by means other than tangible
<br />storage media, including the delivery by use of a tangible storage
<br />media where the tangible storage media is not physically transferred to
<br />the purchaser.
<br />Q. "Person." "Person" means any individual, receiver, administrator, executor,
<br />assignee, trustee in bankruptcy, trust, estate, firm, co -partnership, joint venture,
<br />club, company, joint stock company, business trust, municipal corporation, political
<br />subdivision of the State of Washington, corporation, limited liability company,
<br />association, society, or any group of individuals acting as a unit, whether mutual,
<br />cooperative, fraternal, non-profit, or otherwise and the United States or any
<br />instrumentality thereof.
<br />R. "Retailing." "Retailing" means the activity of engaging in making sales at retail
<br />and is reported under the retailing classification.
<br />S. "Retail Service." "Retail service" shall include the sale of or charge made for
<br />personal, business, or professional services including amounts designated as
<br />interest, rents, fees, admission, and other service emoluments however
<br />designated, received by persons engaging in the following business activities:
<br />1. Amusement and recreation services including but not limited to golf, pool,
<br />billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows,
<br />basketball, racquet ball, handball, squash, tennis, batting cages, day trips for
<br />sightseeing purposes, and others, when provided to consumers. "Amusement
<br />and recreation services" also include the provision of related facilities such as
<br />basketball courts, tennis courts, handball courts, swimming pools, and charges
<br />made for providing the opportunity to dance. The term "amusement and
<br />recreation services" does not include instructional lessons to learn a particular
<br />activity such as tennis lessons, swimming lessons, or archery lessons.
<br />2. Abstract, title insurance, and escrow services;
<br />3. Credit bureau services;
<br />4. Automobile parking and storage garage services;
<br />5. Landscape maintenance and horticultural services but excluding (i) horticultural
<br />services provided to farmers and (ii) pruning, trimming, repairing, removing, and
<br />clearing of trees and brush near electric transmission or distribution lines or
<br />equipment, if performed by or at the direction of an electric utility;
<br />6. Service charges associated with tickets to professional sporting events; and
<br />Draft B&O Ordinance Page 7 of 23
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