35.102.020 – Limited scope—Utility businesses.
RCW 35.102.020 Limited scope—Utility businesses. Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as: (1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010; (2) A telephone […]
35.102.030 – Definitions.
RCW 35.102.030 Definitions. The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise. (1) “Business” has the same meaning as given in chapter 82.04 RCW. (2) “City” means a city, town, or code city. (3) “Business and occupation tax” or “gross receipts tax” means a tax imposed […]
35.102.040 – Model ordinance—Mandatory provisions.
RCW 35.102.040 Model ordinance—Mandatory provisions. (1)(a) The cities, working through the association of Washington cities, shall form a model ordinance development committee made up of a representative sampling of cities that as of July 27, 2003, impose a business and occupation tax. This committee shall work through the association of Washington cities to adopt a […]
35.102.050 – Nexus required.
RCW 35.102.050 Nexus required. A city may not impose a business and occupation tax on a person unless that person has nexus with the city. For the purposes of this section, the term “nexus” means business activities conducted by a person sufficient to subject that person to the taxing jurisdiction of a city under the […]
35.102.060 – Multiple taxation—Credit system.
RCW 35.102.060 Multiple taxation—Credit system. (1) A city that imposes a business and occupation tax shall provide for a system of credits to avoid multiple taxation as follows: (a) Persons who engage in business activities that are within the purview of more than one classification of the tax shall be taxable under each applicable classification. […]
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 […]
35.102.090 – Penalties.
RCW 35.102.090 Penalties. A city that imposes a business and occupation tax shall provide for the imposition of penalties in accordance with chapter 82.32 RCW. [ 2003 c 79 § 9.]