Revised Code of Washington - RCW Title 35 Cities And Towns - Chapter 35.102 Municipal Business And Occupation Tax
- 35.102.010 Findings -- Intent
The legislature finds that businesses in Washington are concerned about the potential for multiple taxation that arises due to the various city business and occupation ...
- 35.102.020 Limited scope -- Utility businesses
Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for ...
- 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 ...
- 35.102.040 Model ordinance--Mandatory provisions
(1)(a) The cities, working through the association of Washington cities, shall form a model ordinance development committee made up of a representative sampling of cities ...
- 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 ...
- 35.102.060 Multiple taxation -- Credit system
(1) A city that imposes a business and occupation tax shall provide for a system of credits to avoid multiple taxation as follows: (a) Persons ...
- 35.102.070 Reporting frequency
A city that imposes a business and occupation tax shall allow reporting and payment of tax on a monthly, quarterly, or annual basis. The frequency ...
- 35.102.080 Computation of interest
(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with ...
- 35.102.090 Penalties
A city that imposes a business and occupation tax shall provide for the imposition of penalties in accordance with chapter 82.32 RCW.[2003 c 79 § ...
- 35.102.100 Claim period
The provisions relating to the time period allowed for an assessment or correction of an assessment for additional taxes, penalties, or interest shall be in ...
- 35.102.110 Refund period
The provisions relating to the time period allowed for a refund of taxes paid shall be in accordance with chapter 82.32 RCW.[2003 c 79 § ...
- 35.102.120 Definitions -- Tax classifications
(1) In addition to the definitions in RCW 35.102.030, the following terms and phrases must be defined in the model ordinance under RCW 35.102.040, and ...
- 35.102.130 Allocation and apportionment of income
A city that imposes a business and occupation tax shall provide for the allocation and apportionment of a person's gross income, other than persons subject ...
- 35.102.1301 Municipal business and occupation tax -- Study of potential net fiscal impacts
(1) The department of revenue shall conduct a study of the net fiscal impacts of chapter 79, Laws of 2003, with particular emphasis on the ...
- 35.102.140 Municipal business and occupation tax -- Implementation by cities -- Contingent authority
Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004. A city that has not ...
- 35.102.150 Allocation of income -- Printing and publishing activities
Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax shall allocate a person's gross income from the activities of printing, and of ...
- 35.102.160 Professional employer organizations -- Tax deduction
(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification ...
- 35.102.900 Captions not law -- 2003 c 79
Captions used in this act are not any part of the law.[2003 c 79 § 17.] ...
Last modified: April 7, 2009