35.102.110 – Refund period.
RCW 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 § 11.]
35.102.120 – Definitions—Tax classifications.
RCW 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 such definitions shall include any specific requirements as noted in this subsection: (a) Eligible gross receipts tax. (b) Extracting. (c) Manufacturing. Software development may not be […]
35.102.130 – Allocation and apportionment of income.
RCW 35.102.130 Allocation and apportionment of income. A city that imposes a business and occupation tax must provide for the allocation and apportionment of a person’s gross income, other than persons subject to the provisions of chapter 82.14A RCW, as follows: (1) Gross income derived from all activities other than those taxed as service or […]
35.102.1301 – Municipal business and occupation tax—Study of potential net fiscal impacts.
RCW 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 revenue impacts of the apportionment and allocation method contained in RCW 35.102.130 and any revenue impact resulting from […]
35.102.140 – Municipal business and occupation tax—Implementation by cities—Contingent authority.
RCW 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 complied with the requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004, may not impose a tax that is […]
35.102.145 – Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
RCW 35.102.145 Municipal business and occupation tax—Confidentiality, privilege, and disclosure. A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330. [ 2010 c 106 § 101.] NOTES: Effective date—2010 c 106: “Except as […]
35.102.150 – Allocation of income—Printing and publishing activities.
RCW 35.102.150 Allocation of income—Printing and publishing activities. Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person’s gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer’s business is directed or managed. As […]
35.102.160 – Professional employer organizations—Tax deduction.
RCW 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 applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2). (2) For the purposes of this section, “professional employer […]
35.102.070 – Reporting frequency.
RCW 35.102.070 Reporting frequency. A city that imposes a business and occupation tax must allow reporting and payment of tax on a monthly, quarterly, or annual basis. The frequency for any particular person may be assigned at the discretion of the city, except that monthly reporting may be assigned only if it can be demonstrated […]
35.102.080 – Computation of interest.
RCW 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 RCW 82.32.050. (2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other […]