Revised Code of Washington - RCW Title 35A Optional Municipal Code - Chapter 35A.82 Taxation -- Excises

• 35A.82.010 State shared excises
  A code city shall collect, receive and share in the distribution of state collected and distributed excise taxes to the same extent and manner as ...
• 35A.82.020 Licenses and permits -- Excises for regulation
  A code city may exercise the authority authorized by general law for any class of city to license and revoke the same for cause, to ...
• 35A.82.025 Authority to regulate massage practitioners -- Limitations
  (1) A state licensed massage practitioner seeking a city license to operate a massage business must provide verification of his or her state massage license ...
• 35A.82.030 City and county retail sales excise tax and use tax
  See chapter 82.14 RCW. ...
• 35A.82.040 City and town license fees and taxes on financial institutions
  See chapter 82.14A RCW. ...
• 35A.82.042 City license fees or taxes on certain business activities to be at a single uniform rate
  See RCW 35.21.710. ...
• 35A.82.050 License fees or taxes upon certain business activities to be at single uniform rate
  Any code city which imposes a license fee or tax upon business activities consisting of the making of retail sales of tangible personal property which ...
• 35A.82.055 License fees or taxes on telephone business to be at uniform rate
  Any code city which imposes a license fee or tax upon the business activity of engaging in the telephone business, as defined in RCW 82.16.010, ...
• 35A.82.060 License fees or taxes on telephone business -- Imposition on certain gross revenues authorized -- Limitations
  (1) Any code city which imposes a license fee or tax upon the business activity of engaging in the telephone business which is measured by ...
• 35A.82.065 Taxes on network telephone services
  Notwithstanding RCW 35.21.714 or 35A.82.060, any city or town which imposes a tax upon business activities measured by gross receipts or gross income from sales, ...
• 35A.82.070 Taxes on telephone business -- Deferral of rate reduction
  A city or town required by RCW 35.21.870(2) to reduce its rate of taxation on telephone business may defer for one year the required reduction ...

Last modified: April 7, 2009