2011 Washington Code
Title 35 Cities and towns
35.102 Municipal business and occupation tax.
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 ยง 14.]
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