RCW 35.102.020

Limited scope—Utility businesses.

Applied in 2 court decisions — leading case Group Health Co-Op. v. City of Seattle (2008)

Most recently applied in 146 Wash. App. 80 - Group Health Cooperative v. City of Seattle (July 2008)

2007 c 6 s 1021; 2003 c 79 s 2.

Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:

(1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010;

(2) A telephone business, as defined in RCW 82.16.010;

(3) Cable television services;

(4) Sewer or water services;

(5) Drainage services;

(6) Solid waste services; or

(7) Steam services.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.