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 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.
[ 2003 c 79 § 14.]
Structure Revised Code of Washington
Chapter 35.102 - Municipal Business and Occupation Tax.
35.102.020 - Limited scope—Utility businesses.
35.102.040 - Model ordinance—Mandatory provisions.
35.102.060 - Multiple taxation—Credit system.
35.102.070 - Reporting frequency.
35.102.080 - Computation of interest.
35.102.120 - Definitions—Tax classifications.
35.102.130 - Allocation and apportionment of income.
35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.
35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.
35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
35.102.150 - Allocation of income—Printing and publishing activities.
35.102.160 - Professional employer organizations—Tax deduction.