Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004. A city that has not complied with the requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004, may not impose a tax that is imposed by a city on the privilege of engaging in business activities. Cities imposing business and occupation taxes after December 31, 2004, must comply with RCW 35.102.020 through 35.102.130.
RCW 35.102.140
Municipal business and occupation tax—Implementation by cities—Contingent authority.
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)
2003 c 79 s 14.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.