Municipal Business and Occupation Tax.

  1. Law
  2. Revised Code of Washington
  3. Cities and Towns
  4. Municipal Business and Occupation Tax.

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Section
35.102.010

Findings—Intent.

Section
35.102.020

Limited scope—Utility businesses.

Section
35.102.030

Definitions.

Section
35.102.040

Model ordinance—Mandatory provisions.

Section
35.102.050

Nexus required.

Section
35.102.060

Multiple taxation—Credit system.

Section
35.102.070

Reporting frequency.

Section
35.102.080

Computation of interest.

Section
35.102.090

Penalties.

Section
35.102.100

Claim period.

Section
35.102.110

Refund period.

Section
35.102.120

Definitions—Tax classifications.

Section
35.102.130

Allocation and apportionment of income.

Section
35.102.140

Municipal business and occupation tax—Implementation by cities—Contingent authority.

Section
35.102.145

Municipal business and occupation tax—Confidentiality, privilege, and disclosure.

Section
35.102.150

Allocation of income—Printing and publishing activities.

Section
35.102.160

Professional employer organizations—Tax deduction.

Section
35.102.1301

Municipal business and occupation tax—Study of potential net fiscal impacts.