Revised Code of Washington
Title 35 - Cities and Towns
Chapter 35.102 - Municipal Business and Occupation Tax.

35.102.010 - Findings—Intent. - RCW 35.102.010 Findings—Intent. The legislature finds that businesses in Washington...

35.102.020 - Limited scope—Utility businesses. - RCW 35.102.020 Limited scope—Utility businesses. Chapter 79, Laws of 2003...

35.102.030 - Definitions. - RCW 35.102.030 Definitions. The definitions in this section apply throughout...

35.102.040 - Model ordinance—Mandatory provisions. - RCW 35.102.040 Model ordinance—Mandatory provisions. (1)(a) The cities, working through...

35.102.050 - Nexus required. - RCW 35.102.050 Nexus required. A city may not impose a...

35.102.060 - Multiple taxation—Credit system. - RCW 35.102.060 Multiple taxation—Credit system. (1) A city that imposes...

35.102.070 - Reporting frequency. - RCW 35.102.070 Reporting frequency. A city that imposes a business...

35.102.080 - Computation of interest. - RCW 35.102.080 Computation of interest. (1) A city that imposes...

35.102.090 - Penalties. - RCW 35.102.090 Penalties. A city that imposes a business and...

35.102.100 - Claim period. - RCW 35.102.100 Claim period. The provisions relating to the time...

35.102.110 - Refund period. - RCW 35.102.110 Refund period. The provisions relating to the time...

35.102.120 - Definitions—Tax classifications. - RCW 35.102.120 Definitions—Tax classifications. (1) In addition to the definitions...

35.102.130 - Allocation and apportionment of income. - RCW 35.102.130 Allocation and apportionment of income. A city that...

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...

35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority. - RCW 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. - RCW 35.102.145 Municipal business and occupation tax—Confidentiality, privilege, and disclosure....

35.102.150 - Allocation of income—Printing and publishing activities. - RCW 35.102.150 Allocation of income—Printing and publishing activities. Notwithstanding RCW...

35.102.160 - Professional employer organizations—Tax deduction. - RCW 35.102.160 Professional employer organizations—Tax deduction. (1) A city that...