2011 Washington Code
Title 35 Cities and towns
35.102 Municipal business and occupation tax.
35.102.020 Limited scope -- Utility businesses.

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.

[2007 c 6 § 1021; 2003 c 79 § 2.]

Notes:

     Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.

     Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.