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Wash. Rev. Code ch. 35.102 – Municipal business and occupation tax. | Midpage
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Revised Code of Washington
Title 35
Chapter 35.102
Wash. Rev. Code ch. 35.102
Municipal business and occupation tax.
35.102.010
Findings—Intent.
35.102.020
Limited scope—Utility businesses.
35.102.030
Definitions.
35.102.040
Model ordinance—Mandatory provisions.
35.102.050
Nexus required.
35.102.060
Multiple taxation—Credit system.
35.102.070
Reporting frequency.
35.102.080
Computation of interest.
35.102.090
Penalties.
35.102.100
Claim period.
35.102.110
Refund period.
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. (Effective until January 1, 2034.)
35.102.160
Professional employer organizations—Tax deduction.