In cases of doubtabout employee status all the pertinent facts should be submitted to the Licenseand Tax Administration for a specific determination. For the purpose ofdetermining whether an individual is an employee or independent contractor, theterm "engaging in business" includes commencing, conducting, or continuing in business, andalso the exercise of corporate or franchise powers, as well as liquidating abusiness when the liquidators thereof hold themselves out to the public asconducting such business.
SMC 5. Engaging in business alsoincludes the act of transferring, selling or otherwise dealing inreal or personal property, or the rendition of services, for considerationexcept as an employee. The following conditions will serve to indicate that aperson is engaging in business. If a person is:. The following conditions indicate that aperson is an employee.
If the person:. Treatment as an employee under thissubsection 5 applies only to persons engaged in the full-time sale of lifeinsurance. The status of other persons, including others listed in section d of the Internal Revenue Code, will be determined according to theprovisions of subsections 2 through 4 of this section.
See Seattle Rule for the proper tax treatment of insurance agents, brokers, and solicitors. Persons whofurnish equipment on a rental or other basis for a charge and who also furnishthe equipment operators, are engaging in business and are not employees oftheir customers.
Likewise, persons who furnish materials and the labor necessaryto install or apply the materials, or produce something from the materials, arepresumed to be engaging in business and not to be employees of their customers. Persons regularly performing odd jobcarpentry, painting or paperhanging, plumbing, bricklaying, electrical work,cleaning, yard work, etc.
The burden of proof is upon such persons to show otherwise. A corporation, joint venture, or any groupof individuals acting as a unit, is not an employee. For purposes of the business licensetax a "booth renter," as defined in RCW Refer to Rule for thetaxability of amounts received for leased departments. Personal chefs are engaging in abusiness as independent contractors.
The following examples identify a number offacts and then state a conclusion as to whether the situation is a rental ofreal estate non-taxable , or a license to use real estate taxable.
Theseexamples should be used only as a general guide. The tax status of each circumstancemust be determined after a review of the agreement and all of the facts andcircumstances.
The agreement can be terminatedupon 30 days written notice of either party, subject to some penalty provisionsfor early termination. The agreement provides that the retailer can decoratethe store and arrange the inventory in any manner desired by the retailer solong as the facility does not create a safety hazard to the mall or othertenants, and is consistent with the overall decor of the mall. The mall ownermay enter the premises of the retailer during non-business hours only with theconsent of the retailer except for emergencies where physical property is atrisk.
The retailer's area is separated from other lessees by walls with theexception of the front area which is open to the mall common area and is usedas the entrance by potential customers and the retailer. The retailer has amovable partition that can be locked and is used to close off the entrance fromthe mall common area.
The agreement calls for the retailer to be open forbusiness at all times during the hours stipulated by the mall. This is a rental of real estate with the rental term beingfor a fixed period.
The agreement and the facts and circumstances haveestablished a rental of real estate. The retailer has exclusive possession andcontrol over a specific area as indicated by the control the retailer has overthe premises, even to the exclusion of the mall owner.
The restriction whichrequires the retailer to maintain the same business hours as other lessees doesnot make this a license to use real estate. The lessor can exclude from thebusiness license tax that portion of the income which is from the rental of thereal estate. The lessor must identify and pay a business license tax on theportion of the income which is from providing services such as security,janitorial, or accounting. The hairdresser has useof a specific work station during specific hours of every day.
A particularwork station may be used by more than one hairdresser during a particular monthor even during a given day. This work station can not be closed off from otherareas within the shop. The hairdresser must obtain advance permission from theowner to make any changes to the work area. This hairdresser also shares asink, telephone, and other facilities with others in the shop. This occupancy is not a rental of real estate.
Thehairdresser does not have exclusive possession and control over the premises tothe exclusion of others as is indicated by the requirement that the hairdressermust obtain approval for any changes in the work area.
This is furtherindicated by hairdressers' use of a specific work station only during specifichours of every day with multiple users of the same work station. The workstation could not be closed off from other areas of the shop, but this initself is not determinative of whether this is a rental of real estate or alicense to use.
The presence of walls or the lack of walls is not controlling. The fact that the agreement uses the term "lease" is also not controlling. Clicking the button will download your results to a CSV comma-separated values file, which can be opened in Microsoft Excel or most other spreadsheet software.
I want to search within the following: Seattle. Gov This Site Only. Office of the City Clerk. Seattle Rule Sales of real property, standing timber, minerals, natural resources.
Lee, Finance Director of the City ofSeattle, do hereby certify under penalty of perjury of law, that the within andforegoing is a true and correct copy as adopted by the City of Seattle,Department of Finance and Administrative Services.
There are certain exceptions: In a case where the Mayor returns a bill without signature, the approval date is the date it was returned to the City Clerk. If a bill is not returned to the City Clerk by the Mayor, the effective approval date is fifteen days after its passage by the City Council. In the case of a bill vetoed by the Mayor and subsequently reconsidered and passed over the Mayor's veto, approval date is the date of final passage by the City Council. In the case of initiatives and referenda passed by the voters, approval date is the date of the Mayor's proclamation of the election results.
0コメント