Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.18 Solid Waste Collection Tax

  • 82.18.010 Definitions
    For purposes of this chapter: (1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not ...
  • 82.18.020 Solid waste collection tax -- Revenue to public works assistance account per RCW 82.18.040
    There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three ...
  • 82.18.030 Collection of tax
    The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged ...
  • 82.18.040 Collection of tax -- Payment to state
    Taxes collected under this chapter shall be held in trust until paid to the state. Taxes received by the state shall be deposited in the ...
  • 82.18.050 Federal government exempt from tax
    The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services ...
  • 82.18.060 No multiple taxation of single transaction
    To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid ...
  • 82.18.070 Applicability of general administrative provisions
    Chapter 82.32 RCW applies to the taxes imposed under this chapter.[1989 c 431 § 88; 1986 c 282 § 12.] ...
  • 82.18.080 Enforcement
    The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.[1989 c 431 § 89; 1986 c ...
  • 82.18.900 Severability -- 1986 c 282
    If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application ...
  • 82.18.901 Severability -- 1989 c 431
    See RCW 70.95.901. ...

Last modified: April 7, 2009