Search

Chapter 35.102 RCW

MUNICIPAL BUSINESS AND OCCUPATION TAX

RCW Sections

35.102.010Findings -- Intent.
35.102.020Limited scope -- Utility businesses.
35.102.030Definitions.
35.102.040Model ordinance--Mandatory provisions.
35.102.050Nexus required.
35.102.060Multiple taxation -- Credit system.
35.102.070Reporting frequency.
35.102.080Computation of interest.
35.102.090Penalties.
35.102.100Claim period.
35.102.110Refund period.
35.102.120Definitions -- Tax classifications.
35.102.130Allocation and apportionment of income.
35.102.1301Municipal business and occupation tax -- Study of potential net fiscal impacts.
35.102.140Municipal business and occupation tax -- Implementation by cities -- Contingent authority.
35.102.145Municipal business and occupation tax -- Confidentiality, privilege, and disclosure.
35.102.150Allocation of income -- Printing and publishing activities.
35.102.160Professional employer organizations -- Tax deduction.
35.102.900Captions not law -- 2003 c 79.