2011 Washington Code
Title 35 Cities and towns
35.102 Municipal business and occupation tax.
35.102.030 Definitions.
The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise.
(1) "Business" has the same meaning as given in chapter 82.04 RCW.
(2) "City" means a city, town, or code city.
(3) "Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.
(4) "Value of products" has the same meaning as given in chapter 82.04 RCW.
(5) "Gross income of the business" has the same meaning as given in chapter 82.04 RCW.
(6) "Gross proceeds of sales" has the same meaning as given in chapter 82.04 RCW.
[2003 c 79 § 3.]
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