Chapter 35.102 RCW

MUNICIPAL BUSINESS AND OCCUPATION TAX

Sections

35.102.010FindingsIntent.
35.102.020Limited scopeUtility businesses.
35.102.030Definitions.
35.102.040Model ordinanceMandatory provisions.
35.102.050Nexus required.
35.102.060Multiple taxationCredit system.
35.102.070Reporting frequency.
35.102.080Computation of interest.
35.102.090Penalties.
35.102.100Claim period.
35.102.110Refund period.
35.102.120DefinitionsTax classifications.
35.102.130Allocation and apportionment of income.
35.102.1301Municipal business and occupation taxStudy of potential net fiscal impacts.
35.102.140Municipal business and occupation taxImplementation by citiesContingent authority.
35.102.145Municipal business and occupation taxConfidentiality, privilege, and disclosure.
35.102.150Allocation of incomePrinting and publishing activities.
35.102.160Professional employer organizationsTax deduction.
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