§ 35.102.050. Nexus required
A city may not impose a business and occupation tax on a person unless that person has nexus with the city. For the purposes of this section, the term "nexus" means business activities conducted by a person sufficient to subject that person to the taxing jurisdiction of a city under the standards established for interstate commerce under the commerce clause of the United States Constitution. Mere registration under or compliance with the streamlined sales and use tax agreement does not constitute nexus for the purposes of this section.
[2008 c 129 § 4; 2003 c 79 § 5.]
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