RCW 82.18.010
Definitions.
For purposes of this chapter:
(1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations.
(2) "Person" shall have the meaning given in RCW 82.04.030 or any later, superseding section.
(3) "Solid waste" means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage.
(4) "Taxpayer" means that person upon whom the solid waste collection tax is imposed.
[ 1989 c 431 § 78; 1986 c 282 § 6.]
Structure Revised Code of Washington
Chapter 82.18 - Solid Waste Collection Tax.
82.18.020 - Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
82.18.025 - Tax preferences—Expiration dates.
82.18.030 - Collection of tax.
82.18.040 - Collection of tax—Payment to state.
82.18.050 - Federal government exempt from tax.
82.18.060 - No multiple taxation of single transaction.
82.18.070 - Applicability of general administrative provisions.