35.104.060 – Powers and duties.
RCW 35.104.060 Powers and duties. (1) The authority has all the general powers necessary to carry out its purposes and duties and to exercise its specific powers, including the authority may: (a) Sue and be sued in its own name; (b) Make and execute agreements, contracts, and other instruments, with any public or private entity […]
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 […]
35.103.010 – Intent.
RCW 35.103.010 Intent. The legislature intends for city fire departments to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature acknowledges the efforts of the international city/county management association, the international association of fire chiefs, […]
35.103.020 – Definitions.
RCW 35.103.020 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) “Advanced life support” means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual defibrillation, establishment and maintenance of intravenous access, and drug therapy. (2) “Aircraft rescue and firefighting” means the firefighting actions taken […]
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 […]