RCW 35A.82.065
Taxes on network telephone services.
Notwithstanding RCW 35.21.714 or 35A.82.060, any city or town which imposes a tax upon business activities measured by gross receipts or gross income from sales, may impose such tax on that portion of network telephone service, as defined in RCW 82.16.010, which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll services, or charges for network telephone service that is purchased for the purpose of resale. Such tax shall be levied at the same rate as is applicable to other competitive telephone service as defined in RCW 82.04.065.
[ 2007 c 6 § 1015; 1989 c 103 § 4; 1986 c 70 § 5.]
NOTES:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Severability—1989 c 103: See note following RCW 35.21.714.
Effective date—1986 c 70 §§ 1, 2, 4, 5: See note following RCW 35.21.714.
Structure Revised Code of Washington
Title 35A - Optional Municipal Code
Chapter 35A.82 - Taxation—Excises.
35A.82.010 - State shared excises.
35A.82.020 - Licenses and permits—Excises for regulation.
35A.82.025 - Authority to regulate massage therapists—Limitations.
35A.82.030 - City and county retail sales excise tax and use tax.
35A.82.040 - City and town license fees and taxes on financial institutions.
35A.82.050 - License fees or taxes upon certain business activities to be at single uniform rate.
35A.82.055 - License fees or taxes on telephone business to be at uniform rate.
35A.82.065 - Taxes on network telephone services.
35A.82.070 - Taxes on telephone business—Deferral of rate reduction.