RCW 35.21.840
Taxation of motor carriers of freight for hire—Allocation of gross receipts.
The following principles shall allocate gross receipts of a motor carrier of freight for hire (called the "motor carrier" in this section) to prevent multiple taxation by two or more municipalities. They shall apply when two or more municipalities in this state impose a license fee or tax for the act or privilege of engaging in business activities; each municipality has a basis in local activity for imposing its tax; and the gross receipts measured by all taxing municipalities, added together, exceed the motor carrier's gross receipts.
(1) No municipality shall be entitled to an allocation of the gross receipts of a motor carrier on account of the use of its streets or highways when no pickup or delivery occurs therein.
(2) Gross receipts of a motor carrier derived within a municipality, where it solicits orders and engages in business activities that are a significant factor in holding the market but where it maintains no office or terminal, shall be allocated equally between the municipality providing the local market and the municipality where the motor carrier's office or terminal is located. Where no such local solicitation and business activity occurs, all the gross receipts shall be allocated to the municipality where the office or terminal is located irrespective of the place of pickup or delivery. The word "terminal" means a location at which any three of the following four occur: Dispatching takes place, from which trucks operate or are serviced, personnel report and receive assignments, and orders are regularly received from the public.
(3) Gross receipts of a motor carrier that are not attributable to transportation services, such as investment income, truck repair, and rental of equipment, shall be allocated to the office or terminal conducting such activities.
(4) Gross receipts of a motor carrier with an office or terminal in two or more municipalities in this state shall be allocated to the office or terminal at which the transportation services commenced.
[ 1982 c 169 § 1.]
NOTES:
Applicability—1982 c 169: "This act applies to motor carriers of freight for hire only. Nothing in this act applies to a person engaged in the business of making sales at retail or wholesale or of providing storage services for tangible personal property." [ 1982 c 169 § 4.]
Motor freight carriers: Chapter 81.80 RCW.
Municipal business and occupation tax authorized: RCW 35.95.040.
Structure Revised Code of Washington
Chapter 35.21 - Miscellaneous Provisions.
35.21.005 - Sufficiency of petitions.
35.21.010 - General corporate powers—Towns, restrictions as to area.
35.21.015 - Salary commissions.
35.21.020 - Auditoriums, art museums, swimming pools, etc.—Power to acquire.
35.21.030 - Auxiliary water systems for protection from fire.
35.21.070 - Cumulative reserve fund—Authority to create.
35.21.080 - Cumulative reserve fund—Annual levy for—Application of budget law.
35.21.085 - Payrolls fund—Claims fund.
35.21.086 - Payrolls fund—Transfers from insolvent funds.
35.21.087 - Employee checks, drafts, warrants—City, town may cash.
35.21.088 - Equipment rental fund.
35.21.090 - Dikes, levees, embankments—Authority to construct.
35.21.100 - Donations—Authority to accept and use.
35.21.110 - Ferries—Authority to acquire and maintain.
35.21.120 - Solid waste handling system—Contracts.
35.21.130 - Solid waste or recyclable materials collection—Ordinance.
35.21.135 - Solid waste or recyclable materials collection—Curbside recycling—Reduced rate.
35.21.140 - Garbage—Notice of lien—Foreclosure.
35.21.150 - Garbage—Lien—Priority.
35.21.152 - Solid waste handling—Agreements—Purposes—Terms and conditions.
35.21.154 - Solid waste—Compliance with chapter 70A.205 RCW required.
35.21.157 - Solid waste collection—Rate increase notice.
35.21.160 - Jurisdiction over adjacent waters.
35.21.163 - Penalty for act constituting a crime under state law—Limitation.
35.21.165 - Driving while under the influence of liquor or drug—Minimum penalties.
35.21.175 - Offices to be open certain days and hours.
35.21.180 - Ordinances—Adoption of codes by reference.
35.21.185 - Ordinances—Information pooling.
35.21.190 - Parkways, park drives, and boulevards.
35.21.192 - Urban agriculture zone.
35.21.194 - Community gardens.
35.21.200 - Residence qualifications of appointive officials and employees.
35.21.203 - Recall sufficiency hearing—Payment of defense expenses.
35.21.205 - Liability insurance for officials and employees.
35.21.207 - Liability insurance for officers and employees authorized.
35.21.209 - Insurance and workers' compensation for offenders performing community restitution.
35.21.210 - Sewerage, drainage, and water supply.
35.21.215 - Powers relative to systems of sewerage.
35.21.217 - Utility services—Deposit—Tenants' delinquencies—Notice—Lien.
35.21.220 - Sidewalks—Regulation of use of.
35.21.225 - Transportation benefit districts.
35.21.230 - Streets over tidelands declared public highways.
35.21.240 - Streets over tidelands—Control of.
35.21.250 - Streets and alleys over first-class tidelands—Control of.
35.21.260 - Streets—Annual report to secretary of transportation.
35.21.270 - Streets—Records of funds received and used for construction, repair, maintenance.
35.21.275 - Street improvements—Provision of supplies or materials.
35.21.278 - Contracts with community service organizations for public improvements—Limitations.
35.21.280 - Tax on admissions—Exceptions.
35.21.290 - Utility services—Lien for—Emergency declaration.
35.21.305 - Utility connection charges—Waiver for low-income persons.
35.21.310 - Removal of overhanging or obstructing vegetation—Removal, destroying debris.
35.21.315 - Amateur radio antennas—Local regulation to conform with federal law.
35.21.320 - Warrants—Interest rate—Payment.
35.21.333 - Chief of police or marshal—Eligibility requirements.
35.21.334 - Chief of police or marshal—Background investigation.
35.21.335 - Chief of police or marshal—Vacancy.
35.21.340 - Cemeteries and funeral facilities.
35.21.350 - Civil service in police and fire departments.
35.21.360 - Eminent domain by cities and towns.
35.21.370 - Joint county and city hospitals.
35.21.380 - Joint county and city buildings.
35.21.390 - Public employment, civil service and pensions.
35.21.392 - Contractors—Authority of city to verify registration and report violations.
35.21.395 - Historic preservation—Authorization to acquire property, borrow money, issue bonds, etc.
35.21.403 - Authority to establish lake and beach management districts.
35.21.404 - Fish enhancement project—City's or town's liability.
35.21.407 - Abandoned or derelict vessels.
35.21.409 - Transfer of ownership of a city or town-owned vessel—Further requirements.
35.21.418 - Hydroelectric reservoir extending across international boundary—Commission—Powers.
35.21.427 - City constructing generating facility in other county—Additional findings—Renegotiation.
35.21.440 - Utilities—Additional payments to school districts having bonded indebtedness.
35.21.450 - Utilities—Payment of taxes.
35.21.455 - Locally regulated utilities—Attachments to poles.
35.21.465 - Crop purchase contracts for dedicated energy crops.
35.21.475 - Statement of restrictions applicable to real property.
35.21.500 - Compilation, codification, revision of city or town ordinances—Scope of codification.
35.21.510 - Compilation, codification, revision of city or town ordinances—Authorized.
35.21.530 - Compilation, codification, revision of city or town ordinances—Filing—Notice of hearing.
35.21.560 - Compilation, codification, revision of city or town ordinances—Adoption of new material.
35.21.630 - Youth agencies—Establishment authorized.
35.21.650 - Prepayment of taxes or assessments authorized.
35.21.680 - Participation in Economic Opportunity Act programs.
35.21.685 - Low-income housing—Loans and grants.
35.21.686 - Tiny house communities.
35.21.690 - Authority to regulate auctioneers—Limitations.
35.21.692 - Authority to regulate massage therapists—Limitations.
35.21.695 - Authority to own and operate professional sports franchise.
35.21.696 - Newspaper carrier regulation.
35.21.698 - Regulation of financial transactions—Limitations.
35.21.700 - Tourist promotion.
35.21.703 - Economic development programs.
35.21.711 - License fees or taxes on certain business activities—Excess rates authorized by voters.
35.21.712 - License fees or taxes on telephone business to be at uniform rate.
35.21.715 - Taxes on network telephone services.
35.21.717 - Taxation of internet access—Moratorium.
35.21.718 - State route No. 16—Tax on operation prohibited.
35.21.720 - City contracts to obtain sheriff's office law enforcement services.
35.21.730 - Public corporations—Powers of cities, towns, and counties—Administration.
35.21.740 - Public corporations—Exercise of powers, authorities, or rights—Territorial jurisdiction.
35.21.745 - Public corporations—Provision for, control over—Powers.
35.21.750 - Public corporations—Insolvency or dissolution.
35.21.755 - Public corporations—Exemption or immunity from taxation—In lieu excise tax.
35.21.756 - Tax exemption—Sales/leasebacks by regional transit authorities.
35.21.757 - Public corporations—Statutes to be construed consistent with state Constitution.
35.21.759 - Public corporations, commissions, and authorities—Applicability of general laws.
35.21.760 - Legal interns—Employment authorized.
35.21.766 - Ambulance services—Establishment authorized.
35.21.7661 - Study and review of ambulance utilities.
35.21.768 - Ambulance services—Excise taxes authorized—Use of proceeds.
35.21.769 - Levy for emergency medical care and services.
35.21.772 - Fire department volunteers—Holding public office—Definitions.
35.21.775 - Provision of fire protection services to state-owned facilities.
35.21.778 - Existing contracts for fire protection services and equipment not abrogated.
35.21.800 - Foreign trade zones—Legislative finding, intent.
35.21.820 - Acquisition and disposal of vehicles for commuter ride sharing by city employees.
35.21.830 - Controls on rent for residential structures—Prohibited—Exceptions.
35.21.840 - Taxation of motor carriers of freight for hire—Allocation of gross receipts.
35.21.845 - Taxation of motor carriers of freight for hire—Tax allocation formula.
35.21.850 - Taxation of motor carriers of freight for hire—Limitation—Exceptions.
35.21.865 - Electricity, telephone, or natural gas business—Limitations on tax rate changes.
35.21.871 - Tax on telephone business—Deferral of rate reduction.
35.21.873 - Procedure to correct erroneous mobile telecommunications service tax.
35.21.875 - Designation of official newspaper.
35.21.880 - Right-of-way donations—Credit against required improvements.
35.21.890 - Boundary changes—Providing factual information—Notice to boundary review board.
35.21.895 - Regulation of automatic number or location identification—Prohibited.
35.21.900 - Authority to transfer real property.
35.21.905 - Consultation with public utilities for water-sewer facility relocation projects.
35.21.910 - Community athletics programs—Sex discrimination prohibited.
35.21.925 - Supplemental transportation improvements.
35.21.930 - Community assistance referral and education services program.
35.21.935 - Warrant officers—Training requirements—Authority.
35.21.940 - Failing septic systems—Connection to public sewer systems—Appeals process.
35.21.945 - Water storage asset management services—Procurement.
35.21.950 - Final determination on state highway project permits.
35.21.955 - Nuisance abatement—Special assessment—Notice requirements.
35.21.960 - Removal of restrictive covenants—Hearing, notice.
35.21.965 - Voluntary change to electoral system.
35.21.980 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.