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

  1. Law
  2. Revised Code of Washington
  3. Cities and Towns
  4. Municipal Business and Occupation Tax.
  5. Municipal business and occupation tax—Implementation by cities—Contingent authority.

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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.

[ 2003 c 79 § 14.]


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