These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
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 complied with the requirements of RCW
35.102.020 through
35.102.130 by December 31, 2004, may not impose a tax that is imposed by a city on the privilege of engaging in business activities. Cities imposing business and occupation taxes after December 31, 2004, must comply with RCW
35.102.020 through
35.102.130.