Chapter

MUNICIPAL BUSINESS AND OCCUPATION TAX

RCW 35.102.010— Findings—Intent.
RCW 35.102.020— Limited scope—Utility businesses.
RCW 35.102.030— Definitions.
RCW 35.102.040— Model ordinance—Mandatory provisions.
RCW 35.102.050— Nexus required.
RCW 35.102.060— Multiple taxation—Credit system.
RCW 35.102.070— Reporting frequency.
RCW 35.102.080— Computation of interest.
RCW 35.102.090— Penalties.
RCW 35.102.100— Claim period.
RCW 35.102.110— Refund period.
RCW 35.102.120— Definitions—Tax classifications.
RCW 35.102.130— Allocation and apportionment of income.
RCW 35.102.140— Municipal business and occupation tax—Implementation by cities—Contingent authority.
RCW 35.102.145— Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
RCW 35.102.150— Allocation of income—Printing and publishing activities. (Effective until January 1, 2034.)
RCW 35.102.160— Professional employer organizations—Tax deduction.
RCW 35.102.1301— Municipal business and occupation tax—Study of potential net fiscal impacts.