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Chapter 35.102 RCW

MUNICIPAL BUSINESS AND OCCUPATION TAX

Complete chapter HTMLPDF

RCW dispositions

Sections

HTMLPDF 35.102.010Findings—Intent.
HTMLPDF 35.102.020Limited scope—Utility businesses.
HTMLPDF 35.102.030Definitions.
HTMLPDF 35.102.040Model ordinance—Mandatory provisions.
HTMLPDF 35.102.050Nexus required.
HTMLPDF 35.102.060Multiple taxation—Credit 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 35.102.120Definitions—Tax classifications.
HTMLPDF 35.102.130Allocation and apportionment of income.
HTMLPDF 35.102.1301Municipal business and occupation tax—Study of potential net fiscal impacts.
HTMLPDF 35.102.140Municipal business and occupation tax—Implementation by cities—Contingent authority.
HTMLPDF 35.102.145Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
HTMLPDF 35.102.150Allocation of income—Printing and publishing activities.
HTMLPDF 35.102.160Professional employer organizations—Tax deduction.