§ 35.102.030. Definitions
The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise.
(1) "Business" has the same meaning as given in chapter 82.04 RCW.
(2) "City" means a city, town, or code city.
(3) "Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.
(4) "Value of products" has the same meaning as given in chapter 82.04 RCW.
(5) "Gross income of the business" has the same meaning as given in chapter 82.04 RCW.
(6) "Gross proceeds of sales" has the same meaning as given in chapter 82.04 RCW.
[2003 c 79 § 3.]
Sections: Previous 35.102.010 35.102.020 35.102.030 35.102.040 35.102.050 35.102.060 35.102.070 35.102.080 35.102.090 35.102.100 35.102.110 35.102.120 35.102.130 35.102.1301 35.102.140 NextLast modified: April 7, 2009