Chapter 35.102 RCW

MUNICIPAL BUSINESS AND OCCUPATION TAX

Sections
FindingsIntent.
Limited scopeUtility businesses.
Definitions.
Model ordinanceMandatory provisions.
Nexus required.
Multiple taxationCredit system.
Reporting frequency.
Computation of interest.
Penalties.
Claim period.
Refund period.
DefinitionsTax classifications.
Allocation and apportionment of income.
Municipal business and occupation taxStudy of potential net fiscal impacts.
Municipal business and occupation taxImplementation by citiesContingent authority.
Municipal business and occupation taxConfidentiality, privilege, and disclosure.
Allocation of incomePrinting and publishing activities.
Professional employer organizationsTax deduction.
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