5.05.010 Definitions.
a. “Eligible area” means a contiguous group of census tracts that meets the unemployment and poverty criteria of RCW 43.63A.710, and is designated under Section 5.05.030 of this chapter.
b. “Eligible person” means any individual, company, 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 who in an eligible area at a specific location is engaged in the business of providing international services.
c. “Eligible service” means an international service that is in one or more of the following fields: computer, data processing, information, legal, accounting and tax preparation, engineering, architectural, business consulting, business management, public relations and advertising, surveying, geological consulting, real estate appraisal, or financial services. For the purposes of this section these services mean the following:
1. “Computer services” are services such as computer programming, custom software modification, customization of canned software, custom software installation, custom software maintenance, custom software repair, training in the use of software, computer systems design and custom software update services.
2. “Data processing services” are services such as word processing, data entry, data retrieval, data search, information compilation, payroll processing, business accounts processing, data production, and other computerized data and information storage or manipulation. “ Data processing services” also includes the use of a computer or computer time for data processing whether the processing is performed by the provider of the computer or by the purchases or other beneficiary of the service.
3. “Information services” are services such as electronic data retrieval or research that entails furnishing financial or legal information, data or research, internet service as defined in RCW 82.04.297, general or specialized news, or current information.
4. “Legal services” are services such as representation by an attorney, or other person when permitted, in an administrative or legal proceeding, legal drafting, paralegal services, legal research services, and court reporting services, arbitration, and mediation services.
5. “ Accounting and tax preparation services” are services such as accounting, auditing, actuarial, bookkeeping, or tax preparation services.
6. “Engineering services” are services such as civil, electrical, mechanical, petroleum, marine, nuclear, and design engineering, machine designing, machine tool designing, and sewage disposal system designing services.
7. “Architectural services” are services such as structural or landscape design or architecture, interior design, building design, building program management, and space planning services.
8. “Business consulting services” are services such as primarily providing operating counsel, advice, or assistance to the management or owner of any business, private, nonprofit, or public organization, including but not limited to those in the following areas: Administrative management consulting; general management consulting; human resource consulting or training; management engineering consulting; management information systems consulting; manufacturing management consulting; marketing consulting; operations research consulting; personnel management consulting; physical distribution consulting; site location consulting; economic consulting; motel, hotel, and resort consulting; restaurant consulting; government affairs consulting; and lobbying.
9. "Business management services" are services such as administrative management, business management, and office management. “Business management services” does not include property management or property leasing, motel, hotel, and resort management, or automobile parking management.
10. “Public relations and advertising services” are services such as layout, art direction, graphic design, copy writing, mechanical preparation, opinion research, marketing research, marketing, or production supervision.
11. “Surveying services” are services such as land surveying.
12. “Geological consulting services” are services rendered for the oil, gas, and mining industry and other earth resource industries, and other services such as soil testing.
13. “Real estate appraisal services” are services such as market appraisal and other real estate valuation.
14. “Financial services” are services such as banking, loan, security, investment management, investment advisory, mortgage servicing, contract collection, and finance leasing services, engaged in by financial businesses, or businesses similar to or in competition with financial businesses.
d. “International services” means the provision of a service which is within the list of “eligible services” set forth in this section, and is either for a person domiciled outside the United States or the service itself is for sure primarily outside of the United States. “International services” are also subject to tax under RCW 82.04.290(2), but not subject to tax under RCW 82.04.290(1).
e. “Qualified employment position” means a permanent full-time position to provide international services. If an employee is either voluntarily or involuntarily separated from employment, the employment position is considered filled on a full-time basis if the employer is either training or actively recruiting a replacement employee. (Ord. M-3407, 1998)