The following definitions apply to each section in this subtitle of the TMC:
“Annual business license”means a license for the privilege of doing business with the City or within the City as required by the provisions of Subtitle 6B of the TMC.
“Charitable organization”means any organization recognized as a nonprofit corporation under the provisions of Chapter
24.03 RCW and exempt from the Washington State business and occupation tax pursuant to RCW
82.04.3651.
“City”means the City of Tacoma and all its departments, including Tacoma Public Libraries and Tacoma Public Utilities. It does not include the Metropolitan Park District of Tacoma, Port of Tacoma, Tacoma School District, or Tacoma Housing Authority, which are separate municipal corporations.
“Department”means the Tax and License Division of the Finance Department of the City or any successor department.
“Director”means the Director of the Finance Department of the City or the Director’s designee, which shall be an employee of the Finance Department.
“Gross income”means the value proceeding or accruing by reason of the transaction of business engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds, or other evidence of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends, and other emoluments, however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expense whatsoever paid or accrued without any deduction on account of losses.
“License”means any license required under the provisions of Subtitle 6B of the TMC.
“License certificate”means a non-transferable certificate issued by the Department required to be displayed at the place of business by all persons operating a business under the provisions of Title
6.
“License fee”means the amount charged by the City for the issuance of any license required under the provisions of Subtitle 6B. Regulatory license fees are intended solely to cover all costs of administering the required license.
“Licensee”means any person required to be licensed, applying to be licensed, or is licensed under Subtitle 6B.
“Mailing” or “mailed”shall mean sending the document by regular, first-class mail, postage prepaid and properly addressed to the last known address of the person subject to the document. The last known address shall be an address provided to the City by the person to whom the document is directed. Where service is by mail, service shall be deemed complete upon the third day following the day upon which the notice is placed in the mail, unless the third day falls on a Saturday, Sunday, or federal legal holiday, in which event service shall be deemed complete on the first day other than a Saturday, Sunday, or legal holiday following the third day
“Massage” or “massage therapy”means a health care service involving the external manipulation or pressure of soft tissue for therapeutic purposes. Massage therapy includes techniques such as tapping, compressions, friction, reflexology, Swedish gymnastics or movements, gliding, kneading, shaking, and fascial or connective tissue stretching, with or without the aids of superficial heat, cold, water, lubricants, or salts. Massage therapy does not include diagnosis or attempts to adjust or manipulate any articulations of the body or spine or mobilization of these articulations by the use of a thrusting force, nor does it include genital manipulation.
“Person”means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, and the United States or any instrumentality thereof.
“Public official”means any official designated by the City Manager, or designee, authorized to enforce this chapter, including, but not limited to, officials of the Police Department, Fire Department, Public Works Department, Finance Department, or the Tacoma-Pierce County Health Department charged with the enforcement of a particular portion of this chapter.
“Records”means the books of accounts and other business-related records of a licensee subject to the City’s Tax Code or License Code. Such records include ledgers; subsidiary ledgers; invoices; receipts; registration and incorporation documents; federal, state and local tax returns; and any other records necessary to establish the amounts due under the provisions of the TMC.
“Successor”means any person to whom a licensee quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of business of the licensee’s business, any part of the materials, supplies, merchandise, inventory, fixtures, or equipment of the licensee. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
“Taxpayer”means any person subject to the provisions of Subtitle 6A, regardless of whether they owe or have previously paid taxes to the City.
“Vendor”means any person who exhibits goods or services for sale for the purpose of selling, bartering, trading, exchanging, or advertising such goods or services.
(Ord. 27297 § 1, 2004-11-23; Ord. 27588 Ex. A, 2007-02-20; Ord. 28207 Ex. A, 2014-03-18; Ord. 28401 Ex. A, 2016-12-06; Ord. 28529 Ex. B, 2018-09-25; Ord. 28594 Ex. A, 2019-07-02; Ord. 28928 § 3, 2023-12-19; Ord. 29045 Ex. A, 2025-07-01; ratified and reconfirmed by Ord. 28950, 2024-01-16)