Chapter 35.102 RCW

MUNICIPAL BUSINESS AND OCCUPATION TAX

Sections

HTMLPDF 35.102.010FindingsIntent.
HTMLPDF 35.102.020Limited scopeUtility businesses.
HTMLPDF 35.102.030Definitions.
HTMLPDF 35.102.040Model ordinanceMandatory provisions.
HTMLPDF 35.102.050Nexus required.
HTMLPDF 35.102.060Multiple taxationCredit system.
HTMLPDF 35.102.070Reporting frequency.
HTMLPDF 35.102.080Computation of interest.
HTMLPDF 35.102.090Penalties.
HTMLPDF 35.102.100Claim period.
HTMLPDF 35.102.110Refund period.
HTMLPDF 35.102.120DefinitionsTax classifications.
HTMLPDF 35.102.130Allocation and apportionment of income.
HTMLPDF 35.102.1301Municipal business and occupation taxStudy of potential net fiscal impacts.
HTMLPDF 35.102.140Municipal business and occupation taxImplementation by citiesContingent authority.
HTMLPDF 35.102.145Municipal business and occupation taxConfidentiality, privilege, and disclosure.
HTMLPDF 35.102.150Allocation of incomePrinting and publishing activities.
HTMLPDF 35.102.160Professional employer organizationsTax deduction.