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buildings or structures, but shall not include the charge made for <br />janitorial services; and for purposes of this section the term <br />"janitorial services" shall mean those cleaning and caretaking <br />services ordinarily performed by commercial janitor service <br />businesses including, but not limited to, wall and window washing, <br />floor cleaning and waxing, and the cleaning in place of rugs, drapes <br />and upholstery. The term "janitorial services" does not include <br />painting, papering, repairing, furnace or septic tank cleaning, snow <br />removal or sandblasting; <br />(e) The sale of or charge made for labor and services rendered in <br />respect to automobile towing and similar automotive transportation <br />services, but not in respect to those required to report and pay <br />taxes under chapter 82.16 ROW; <br />(f) The sale of and charge made for the furnishing of lodging and all <br />other services, except telephone business and cable service, by a <br />hotel, rooming house, tourist court, motel, trailer camp, and the <br />granting of any similar license to use real property, as distinguished <br />from the renting or leasing of real property, and it shall be <br />presumed that the occupancy of real property for a continuous <br />period of one month or more constitutes a rental or lease of real <br />property and not a mere license to use or enjoy the same. For the <br />purposes of this subsection, it shall be presumed that the sale of <br />and charge made for the furnishing of lodging for a continuous <br />period of one month or more to a person is a rental or lease of real <br />property and not a mere license to enjoy the same; <br />(g) The installing, repairing, altering, or improving of digital goods for <br />consumers; <br />(h) The sale of or charge made for tangible personal property, labor <br />and services to persons taxable under (a), (b), (c), (d), (e), (f), and <br />(g) of this subsection when such sales or charges are for property, <br />labor and services which are used or consumed in whole or in part <br />by such persons in the performance of any activity defined as a <br />"sale at retail" or "retail sale" even though such property, labor and <br />services may be resold after such use or consumption. Nothing <br />contained in this subsection shall be construed to modify <br />subsection 1 of this section and nothing contained in subsection 1 <br />of this section shall be construed to modify this subsection. <br />4. "Sale at retail" or "retail sale" shall also include the providing of competitive <br />telephone service to consumers. <br />5. "Sale at retail" or "retail sale" <br />(a) shall also include the sale of prewritten software other than a sale <br />to a person who presents a resale certificate under RCW <br />82.04.470, regardless of the method of delivery to the end user. <br />For purposes of this subsection (5)(a) the sale of the sale of <br />prewritten computer software includes the sale of or charge made <br />for a key or an enabling or activation code, where the key or code is <br />1 8 <br />Draft B&O Ordinance <br />Page 10 of 23 <br />