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HomeMy WebLinkAbout5522ORDINANCE NO. 5522 ANORDINANCE of theCityCouncil oftheCityof Bremerton, Washington, amendingSection 3.48.030(s) of the Bremerton MunicipalCode entitledÐDefinitions ÒSÓÑregarding updates tothedefinitionsof ÐsaleatretailÑandÐretailsale.Ñ WHEREAS the Washington StateLegislature passedEngrossed Substitute Senate Bill (ESSB) 5814requiring thecollection ofsalestaxon, among otherthings, advertising services, livepresentations, ITservices, customwebsitedevelopment, investigation, security and armoredcarservices, temporary staffingservices, sales ofcustomsoftware andcustomizationof prewritten softwareandexcluding certainactivitiesfromthedefinitionof digitalautomated services; and WHEREAStheCitymustusethedefinitions setoutin RCW 82.04asamended byESSB 5814as abaseline forpurposesofitsowntax andlicensingprovisions; and WHEREAStheCity Council desirestoamend Section 3.48.030(s) ofthe Bremerton MunicipalCode entitled ÐDefinitionsÒSÓÑ inordertocomply with ESSB 5814 and RCW82.04; NOW THEREFORE, THECITYCOUNCILOFTHECITYOFBREMERTON, WASHINGTON, DOESHEREBY ORDAIN AS FOLLOWS: SECTION 1. Section3.48.030(s) oftheBremertonMunicipal Codeentitled Definitions ÒSÓ" isherebyamended toread asfollows: s) Definitions "S": Sale," "casualorisolated sale." 1) "Sale" means anytransfer of theownership of, title to, or possession of, propertyfor avaluableconsideration andincludes any activity classified asa "saleat retail," retail sale," or "retail service." Itincludesrentingorleasing, conditional salecontracts, leases withoption topurchase, andanycontract underwhichpossession ofthe property isgiven tothe purchaserbuttitleisretained bythevendorassecurityforthepayment ofthepurchase price. It alsoincludes thefurnishingoffood, drink, ormeals for compensation whetherconsumed upon thepremisesornot. 2) "Casualorisolated sale" meansa salemade byaperson who isnot engagedinthebusiness ofsellingthetype ofpropertyinvolvedona routine orcontinuous basis. Saleatretail," "retailsale." Page1 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC 1) "Sale atretail" or "retailsale" means every sale oftangible personal property includingarticlesproduced, fabricated, orimprinted) toallpersonsirrespective ofthe nature of theirbusinessandincluding, amongothers, without limitingthescope hereof, personswho install, repair, clean, alter, improve, construct, or decoraterealorpersonalproperty oforfor consumers, otherthanasaletoapersonwhopresents aresale certificateunder RCW82.04.470 andwho: a) Purchases forthepurposeofresaleastangible personalproperty in theregularcourseof business withoutinterveninguseby suchperson; or b) Installs, repairs, cleans, alters, imprints, improves, constructs, or decoratesrealor personalproperty oforfor consumers, ifsuchtangible personalproperty becomes aningredientor component of such realorpersonalproperty without intervening useby suchperson; or c) Purchasesforthepurposeofconsuming theproperty purchased in producing forsaleanewarticle oftangiblepersonal propertyorsubstance, ofwhich such property becomesaningredientorcomponent orisachemical usedin processing, whenthe primarypurpose ofsuch chemicalistocreate achemicalreactiondirectlythrough contact with aningredient ofanewarticlebeingproducedfor sale; or d) Purchasesforthepurposeofconsuming theproperty purchased in producing ferrosiliconwhich issubsequently usedinproducing magnesium forsale, ifthe primary purpose ofsuchproperty isto create achemicalreaction directlythrough contact with aningredient offerrosilicon; or e) Purchasesforthepurposeofprovidingthepropertytoconsumersas partofcompetitive telephoneservice, asdefinedinRCW 82.04.065. The termshallinclude everysaleoftangible personalproperty whichisused orconsumed orto beused orconsumed in theperformanceof anyactivity classified as a "sale atretail" or "retailsale" eventhough such propertyisresold orutilized asprovidedinsubsection (1)(a), (b), (c), (d), or (e) ofthisdefinition following such use; or f) Purchasesforthepurpose ofsatisfying thepersonÓsobligationsunder anextended warranty asdefined insubsection (98) ofthisdefinition, ifsuchtangible personal propertyreplacesorbecomesan ingredient orcomponentof propertycoveredbytheextended warranty withoutintervening usebysuchperson. Theterm shallincludeevery salveof tangible personalproperty which isusedor consumedorto beused orconsumed inthe performance ofanyactivityclassified asaÐsaleatretailÑorÐretail saleÑeven thoughsuchproperty isresoldor utilizedasprovided inthissubsection following such use. Thetermalsomeanseverysaleof tangiblepersonal propertyto persons engagedin anybusiness thatistaxableunderRCW 82.04.280(1)(a), (b), or (g), 82.04.290, and82.04.2908. 2) "Saleat retail" or "retailsale" alsomeans every saleoftangible personal property topersonsengagedinanybusiness activity whichistaxable underBMC3.48.050(1)(g). 3) (3) The term ÐsaleatretailorÐretailsale" includes thesale oforcharge madeforpersonal, business, orprofessional services including amountsdesignatedasinterest, Page2 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC rents, fees, admission, andotherservice emolumentshoweverdesignated, receivedbypersons engagingin thefollowingbusiness activities: a) Information technology trainingservices, technical support, and other services including, butnot limitedto, assisting withnetwork operationsand support, helpdesk services, in-persontrainingrelatedto hardware orsoftware, network systemsupportservices, dataentryservices, and dataprocessing services; or b) Custom websitedevelopmentservices. Forthepurposes ofthis subsection (3), "websitedevelopment services" meansthedesign, development, andsupportofa websiteprovidedby awebsitedevelopertoacustomer; or c) Investigation, security services, security monitoringservices, and armoredcarservices including, butnotlimitedto, backgroundchecks, securityguardand patrol services, personalandeventsecurity, armoredcartransportation ofcash andvaluables, and securitysystem services andmonitoring. Thisdoes notincludelocksmith services; or d) Temporary staffingservices. Forthepurposesofthissubsection (3), temporary staffingservices" means providingworkers tootherbusinesses, except forhospitals licensed underchapter70.41or 71.12RCW, forlimitedperiods oftimetosupplement their workforce andfill employmentvacancies onacontract orfor feebasis; or e) Advertising services. i) For thepurposes of thissubsection (3), "advertising services" meansalldigitalandnondigital services related tothecreation, preparation, production, or dissemination ofadvertisements including, butnot limitedto: A) Layout, artdirection, graphicdesign, mechanical preparation, production supervision, placement, referrals, acquisitionofadvertising space, and renderingadviceconcerningthebestmethods ofadvertising productsorservices; and B) Online referrals, searchengine marketing, andlead generationoptimization, webcampaign planning, theacquisitionofadvertisingspace inthe internetmedia, andthemonitoringandevaluation of websitetrafficforpurposes ofdetermining theeffectiveness ofanadvertisingcampaign. ii) "Advertising services" donotinclude: A) Webhostingservicesanddomainnameregistration; B) Servicesrendered inrespect tothefollowing: I) "Newspapers" asdefinedinRCW82.04.214; II) Printingorpublishing under RCW82.04.280; and III) "Radioandtelevision broadcasting" withinthis stateasdefinedin RCW82.04 (section1, chapter 9, Lawsof2025); and C) Services renderedin respectto out-of-home advertising, including: Billboardadvertising; street furniture advertising; transit advertising; place-basedadvertising, suchasin-storedisplayadvertising orpoint-of-saleadvertising; dynamicorstatic signageat liveevents; namingrights; andfixed signageadvertising. Out-of- homeadvertising does notincludedirect mail; or f) Livepresentations including, butnot limitedto, lectures, seminars, workshops, orcourses whereparticipants attendeitherinperson orviatheinternet or Page3 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC telecommunications equipment thatallowsaudience membersandthepresenterorinstructorto give, receive, anddiscuss informationwith eachotherinrealtime. Forthepurposesof (a) through (c) and (e) ofthissubsection (3), the terms "saleatretail" and retail sale" donotincludeasalebetween members ofanaffiliated groupasdefinedin RCW 82.04.299(1)(f). 4) ÐSaleat retailÑor "retailsale" shallinclude thesaleoforcharge made for tangiblepersonal propertyconsumed and/orforlabor andservices renderedinrespecttothe following: a) Theinstalling, repairing, cleaning, altering, imprinting, orimproving oftangiblepersonalproperty oforforconsumers, includingcharges made for themereuseof facilities inrespectthereto, butexcludingchargesmadeforthe useofcoin-operated laundry facilities whensuchfacilities aresituated inanapartmenthouse, rooming house, ormobile home parkfortheexclusive useofthe tenants thereof, andalsoexcludingsales oflaundry serviceto nonprofit healthcarefacilities, andexcludingservicesrenderedinrespecttoliveanimals, birds and insects; b) The constructing, repairing, decorating, orimproving ofnewor existingbuildingsorotherstructuresunder, upon, orabove realpropertyof orforconsumers, including theinstalling orattachingofanyarticleof tangiblepersonal propertytherein orthereto, whether ornot such personal property becomesapartoftherealty byvirtueofinstallation, and shallalso include thesaleofservicesorcharges madefortheclearingoflandand themovingof earthexcepting themereleveling oflandusedincommercial farmingoragriculture; c) Thechargefor laborandservices rendered inrespecttoconstructing, repairing, or improving anystructureupon, above, orunderany realpropertyowned byanowner whoconveystheproperty bytitle, possession, orany othermeanstotheperson performing such construction, repair, orimprovement for thepurpose ofperformingsuchconstruction, repair, or improvementandthe propertyisthenreconveyedbytitle, possession, oranyothermeans tothe originalowner; d) Thesaleoforcharge madeforlabor andservicesrendered inrespect tothecleaning, fumigating, razingormoving ofexistingbuildings orstructures, but shallnot includethechargemadefor janitorial services, whichistaxedasaserviceinthischapter; e) Thesaleofor charge madeforlaborandservicesrendered inrespect toautomobile towing and similar automotive transportation services, butnotinrespecttothose requiredtoreportandpaytaxesunderChapter82.16 RCW; f) Thesaleofandchargemadeforthefurnishing oflodging andall otherservices, excepttelephonebusiness andcableservice, byahotel, rooming house, tourist court, motel, trailer camp, and thegrantingofany similar license touse realproperty, as distinguishedfromthe rentingorleasingofrealproperty, anditshall bepresumed thatthe occupancy ofrealpropertyforacontinuous periodofone (1) monthormore constitutes arental orleaseofrealproperty andnotamerelicense touseor enjoythesame. Forthepurposesof this subsection, it shallbepresumed thatthesaleofandchargemade forthefurnishing oflodging for acontinuous period ofone (1) monthormoretoapersonis arentalorlease ofrealproperty and nota merelicense toenjoythe same; Page4 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC g) Theinstalling, repairing, altering, orimproving ofdigitalgoodsfor consumers; h) The saleoforcharge madefortangible personal property, labor and services topersons taxableunder subsections (3)(a), (b), (c), (d), (e), (f) and (g) ofthisdefinition when suchsales orchargesareforproperty, laborand serviceswhichareusedorconsumedin whole orin partby suchpersons inthe performance ofanyactivity definedasa "saleatretail" or retail sale" even thoughsuchproperty, laborandservicesmayberesold aftersuchuseor consumption. Nothingcontained inthissubsection shallbeconstrued tomodifysubsection (1) of thisdefinition andnothing containedin subsection (1) of thisdefinition shallbeconstrued to modifythissubsection. 54) "Saleatretail" or "retailsale" shallalsoincludetheprovidingof competitivetelephone servicetoconsumers. 65) "Saleatretail" or "retail sale" shallalsoinclude: a) Thesaleofprewrittensoftware, customsoftware, andcustomization ofprewrittencomputersoftware toaconsumer, otherthanasaletoapersonwho presentsa resalecertificate under RCW 82.04.470, regardless ofthemethodofdelivery totheenduser. For purposes ofthis subsection, thesaleofprewritten computersoftware includes thesaleofor chargemadefor akey oranenablingoractivationcode, wherethe keyorcodeisrequired to activateprewrittencomputersoftware andputthesoftware intouse. Thereisnoseparate saleof thekey orcodefromtheprewritten computer software, regardless ofhowthe salemaybe characterized by thevendororbythe purchaser. Forpurposes ofthissubsection, theterm "saleat retail" or "retail sale" doesnotinclude thesaleofor charge madefor: i) Customsoftware; or ii) The customization ofprewritten software. b) ThetermÐsale atretailÑorÐretailsaleÑalsoincludesTthecharge madetoconsumers fortherighttoaccessanduseprewrittencomputersoftware, custom software, andcustomization ofprewrittencomputersoftware wherepossession ofthesoftwareis maintained bytheseller orathirdparty, regardlessofwhetherthecharge fortheserviceison a peruse, per user, perlicense, subscription, orsome otherbasis. Thisalsoincludes the rightto accessand useprewrittensoftware, custom software, andcustomizationofprewritten computer softwaretoperformdataprocessing. Forpurposes ofthissubsection (65)(b), "dataprocessing" meansthe systematic performance of operationsondata toextracttherequiredinformation inanappropriate formor toconvertthe data to usableinformation. Dataprocessingincludescheck processing, imageprocessing, form processing, survey processing, payrollprocessing, claimprocessing, andsimilar activities. 76) "Saleatretail" or "retailsale" shallalso includethesaleof orchargemade forlaborand servicesrenderedinrespectto thebuilding, repairing, orimproving ofany street, place, road, highway, easement, right-of-way, masspublictransportationterminal or parking facility, bridge, tunnel, ortrestle whichisownedbyamunicipalcorporation orpolitical subdivisionofthestate, theStateofWashington, orbythe UnitedStates andwhich isusedorto beusedprimarilyforfootorvehiculartrafficincluding masstransportation vehiclesofanykind publicroadconstruction). 87) "Saleatretail" or "retailsale" shallalso includethesaleof orchargemade forlaborand servicesrenderedinrespecttotheconstructing, repairing, decorating, or improving Page5 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC ofneworexistingbuildingsorotherstructures under, upon, oraboverealproperty oforforthe United States, anyinstrumentality thereof, or acountyorcityhousing authority createdpursuant toChapter35.82RCW, includingthe installing orattaching ofanyarticleoftangiblepersonal property therein orthereto, whetherornotsuchpersonalproperty becomes a partoftherealtyby virtueofinstallation (government contracting). 98) "Saleatretail" or "retailsale" shallalso includethesaleof orchargemade foranextendedwarranty toaconsumer. Forpurposes ofthissubsection, "extendedwarranty" meansanagreementforaspecifieddurationtoperform thereplacement orrepairoftangible personal propertyatnoadditionalchargeorareduced chargefortangiblepersonal property, labor, orboth, or toprovideindemnification forthereplacement orrepair oftangible personal property, basedontheoccurrence ofspecified events. Theterm "extendedwarranty" doesnot includeanagreement, otherwise meetingthedefinitionof extendedwarranty inthissubsection, ifnoseparate charge ismadefortheagreementandthevalueof theagreementis included inthe salespriceofthetangible personal property coveredbytheagreement. 109) "Saleatretail" or "retailsale" shallnotincludethesale ofservices or charges made fortheclearingoflandandthemoving ofearthoforfortheUnited States, any instrumentalitythereof, oracounty orcityhousingauthority. Norshalltheterminclude thesale ofservicesorcharges madeforcleaning up fortheUnited States, orits instrumentalities, radioactive waste andotherby-products ofweapons production andnuclear researchand development. (Thisis reportedunderthe serviceorother classification.) 110) "Sale atretail" or "retailsale" shallnotincludethesaleofor chargemade forlaborandservicesrendered forenvironmental remedial action. (Thisisreported underthe serviceandotherclassification.) 121) "Saleatretail" or "retail sale" shallalsoinclude thefollowing sales to consumers ofdigitalgoods, digitalcodes, anddigitalautomated services: a) (i) Salesin whichtheseller hasgranted thepurchaser therightof permanentuse; b) (ii) Salesin whichthesellerhasgranted thepurchaser a rightof usethatisless thanpermanent; c) (iii) Sales inwhichthe purchaseris notobligated tomake continuedpayment asacondition ofthesale; and d) (iv) Salesinwhichthepurchaser isobligated tomakecontinued payment asa conditionof thesale. b) Aretailsale ofdigitalgoods, digitalcodes, ordigitalautomated servicesunderthissubsection (s)(11), includes any services providedbythe sellerexclusivelyin connectionwiththedigitalgoods, digitalcodes, ordigital automatedservices, whether ornota separate charge ismade forsuchservices. c) ARetailsale ofdigitalgoods, digitalcodes, ordigitalautomated services doesnot includethefollowing servicesif thesaleoccursbetween members of an affiliatedgroupasdefined inRCW82.04.299(1)(f): i) Anyservicethat primarily involvestheapplication ofhuman effortbytheseller, andthehumaneffort originatedafterthecustomer requested theservice; Page6 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC ii) Livepresentations suchaslectures, seminars, workshops, or courses, whereparticipants areconnected toother participants viathe internetor telecommunicationsequipment, which allows audiencemembers andthepresenter orinstructor togive, receive, anddiscussinformation witheachotherinrealtime; iii) Advertising services. For purposes ofthissubsection, Ðadvertising servicesÑmeansallservices directly relatedtothecreation, preparation, production, ordissemination of advertisements. Advertising services includelayout, artdirection, graphic design, mechanical preparation, productionsupervision, placement, and renderingadvicetoa clientconcerning thebest methods ofadvertisingthatclientÓsproductsorservices. Advertising services alsoincludeonlinereferrals, searchenginemarketingand leadgenerationoptimization, webcampaignplanning, theacquisitionofadvertisingspaceintheinternet media, andthe monitoringandevaluation of websitetraffic forpurposes ofdetermining theeffectivenessof an advertising campaign. Advertisingservicestonotinclude webhosting servicesanddomain name registration; and iv) Dataprocessing services. Forpurposes ofthissubsection, ÐdataprocessingserviceÑ meansaprimarily automatedserviceprovided toabusiness orother organization wheretheprimary objectoftheserviceisthesystematicperformance ofoperations bytheservice provider ondatasupplied inwholeorinpartbythe customertoextract the required information inanappropriateformortoconvert thedata tousable information. Data processing services include checkprocessing, imageprocessing, formprocessing, survey processing, payroll processing, claimprocessing, and similar activities. Dataprocessing service doesnotinclude theservice describedinsubsection (6)(b) of thissection. d) Forpurposes ofthissubsection (11), "permanent" meansperpetual or foranindefinite orunspecified length oftime. Arightofpermanentuseis presumed tohave beengrantedunlesstheagreementbetween theseller andthepurchaserspecifies orthe circumstances surroundingthetransactionsuggestor indicatethat therighttouse terminates on theoccurrence ofacondition subsequent. 132) "Saleatretail" or "retailsale" shallalsoinclude theinstalling, repairing, altering, orimproving ofdigital goods for consumers. Saleatwholesale" or "wholesale sale" means anysaleof tangiblepersonal property, digital goods, digital codes, digitalautomated services, prewritten computersoftware, custom software, customization ofprewrittensoftware toaconsumer, ortheservices described in subsection (s)(56)(b) ofthissectionwhichisnotaretailsale, andanychargemadefor labor and servicesrendered forpersonswhoare notconsumers, inrespect torealorpersonalproperty, if such chargeisexpressly definedasaretail salewhenrenderedtoorforconsumers. "Saleat wholesale" also includesthesale oftelephonebusiness toanother communicationscompanyas defined inRCW 80.04.010forthepurpose ofresale, as contemplated byRCW35.21.715. Services" meansanybusinessactivity otherthan orin additiontothosedefined inthis section. Software," "canned software," "custom software," "customizationofcanned software," "master copies," "retainedrights." Page7 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC 1) "Cannedsoftware" meanssoftwarethat iscreatedforsale tomore thanone 1) person. Forpurposesofthischapter, cannedsoftwareisdeemedto betangible personal propertyregardless ofthemethodof delivery: tangible media (e.g., diskorinstalled on hardware) orintangible (e.g., electronically overcommunications paths). 2) "Customsoftware" means software created forasingleperson. 3) "Customization of cannedsoftware" means anyalteration, modification, or developmentof applicationsusingorincorporating cannedsoftwareto specificindividualized requirementsofasingle person. Customization ofcanned softwareincludes individualized configuration ofsoftware towork withother software andcomputer hardwarebutdoesnot include routineinstallation. Customization ofcannedsoftware doesnotchangetheunderlying characterortaxability oftheoriginal cannedsoftware. 4) "Master copies" ofsoftware means copiesofsoftware fromwhichasoftware developer, author, inventor, publisher, licensor, sublicensor, ordistributor makescopies forsale orlicense. Thesoftwareencodedona mastercopyandthemedia uponwhichthesoftware resides arebothingredients ofthe mastercopy. 5) "Retainedrights" meansanyandallrights, including intellectual property rightssuch asthose rightsarising fromcopyrights, patents, andtradesecretlaws, thatare owned orareheldunder contractorlicense byasoftwaredeveloper, author, inventor, publisher, licensor, sublicensor, ordistributor. 6) "Software" meansanyinformation, program, or routine, oranysetofone (1) ormoreprograms, routines, orcollectionsofinformation used, orintended foruse, toconvey information thatcauses one (1) ormore computers orpiecesofcomputer-relatedperipheral equipment, oranycombinationthereof, toperformataskor setoftasks. "Software" includesthe associated documentation, materials, or ingredients regardlessof themediaupon which that documentationisprovided, thatdescribes the codeanditsuse, operation, andmaintenanceand thattypicallyis deliveredwith thecodetotheconsumer. Allsoftware isclassified aseither cannedorcustom. Successor" meansanypersontowhoma taxpayerquitting, selling out, exchanging, or disposingofabusinesssellsorotherwise conveys, directly orindirectly, inbulk andnotinthe ordinarycourseofthetaxpayerÓsbusiness, anypartofthematerials, supplies, merchandise, inventory, fixtures, orequipment of thetaxpayer. Anypersonobligatedto fulfilltheterms ofa contractshallbedeemeda successor toanycontractor defaulting intheperformanceof any contractastowhichsuch personisasurety orguarantor. SECTION 2. Severability. Ifanyone ormore sections, subsections, or sentences ofthisOrdinance areheldtobeunconstitutionalor invalid, such decisionshallnot affectthevalidity oftheremainingportion ofthisOrdinance andthesameshallremaininfull forceandeffect. SECTION 3. EffectiveDate. Thisordinance shalltakeeffect andbeinforce ten 10) daysfromandafterits passage, approval andpublication asprovidedby law. Page8 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC PASSED by theCityCouncilthe___________ dayof ____________________, 20___. ERIC YOUNGER, CouncilPresident Approved this ________ day of ________________________, 20___. GREGWHEELER, Mayor ATTEST: APPROVED AS TO FORM: ANGELA HOOVER, CityClerkKYLIE J. FINNELL, CityAttorney PUBLISHED the ________ day of ______________________, 20__. EFFECTIVE the ________ dayof ______________________, 20__. ORDINANCENO. ________. Page9 of9 BMC3.48.030 UpdatetoBusinessandOccupationTaxes Definitions ÐSÑ Docusign Envelope ID: 7B39EC13-0C52-4136-87BF-8CDB463193CC 17th 15th 27th 25 25 25 16th October 25October October October 5522