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Statutes > Washington Statutes > Title 35 - Cities and towns > 35.102 - Municipal business and occupation tax.

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.
  • 35.102.160 - Professional employer organizations -- Tax deduction.
  • 35.102.900 - Captions not law -- 2003 c 79.




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