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2021 Revised Code of Washington
Title 35 - Cities and Towns
Chapter 35.102 - Municipal Business and Occupation Tax.
- 35.102.010 - Findings—Intent.
- 35.102.020 - Limited scope—Utility businesses.
- 35.102.030 - Definitions.
- 35.102.040 - Model ordinance—Mandatory provisions.
- 35.102.050 - Nexus required.
- 35.102.060 - Multiple taxation—Credit system.
- 35.102.070 - Reporting frequency.
- 35.102.080 - Computation of interest.
- 35.102.090 - Penalties.
- 35.102.100 - Claim period.
- 35.102.110 - Refund period.
- 35.102.120 - Definitions—Tax classifications.
- 35.102.130 - Allocation and apportionment of income.
- 35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.
- 35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.
- 35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
- 35.102.150 - Allocation of income—Printing and publishing activities.
- 35.102.160 - Professional employer organizations—Tax deduction.
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