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

WA Rev Code § 35.102.140 (2019) (N/A)
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RCW 35.102.140 Municipal business and occupation tax—Implementation by cities—Contingent authority.

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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35.102.1301 Municipal business and occupation tax—Study of potential net fiscal impacts.
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35.102.145 Municipal business and occupation tax—Confidentiality, privilege, and disclosure.