Title 35A — Title 35A OPTIONAL MUNICIPAL CODE
57 chapters · 481 sections in this title.
RCW 35A.82.010 State shared excises.
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A code city shall collect, receive and share in the distribution of state collected and distributed excise taxes to the same extent and manner as general laws relating thereto apply to any class of city or town including, but not limited to, funds distributed to cities under *RCW…
RCW 35A.82.020 Licenses and permits—Excises for regulation.
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A code city may exercise the authority authorized by general law for any class of city to license and revoke the same for cause, to regulate, make inspections and to impose excises for regulation or revenue in regard to all places and kinds of business, production, commerce, ente…
RCW 35A.82.025 Authority to regulate massage therapists—Limitations.
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(1) A state licensed massage therapist seeking a city license to operate a massage business must provide verification of his or her state massage license as provided for in RCW 18.108.030.(2) The city may charge a licensing or operating fee, but the fee charged a state licensed m…
RCW 35A.82.030 City and county retail sales excise tax and use tax.
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See chapter 82.14 RCW.
RCW 35A.82.040 City and town license fees and taxes on financial institutions.
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See chapter 82.14A RCW.
RCW 35A.82.042 City license fees or taxes on certain business activities to be at a single uniform rate.
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See RCW 35.21.710.
RCW 35A.82.050 License fees or taxes upon certain business activities to be at single uniform rate.
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Any code city which imposes a license fee or tax upon business activities consisting of the making of retail sales of tangible personal property which are measured by gross receipts or gross income from such sales, shall impose such tax at a single uniform rate upon all such busi…
RCW 35A.82.055 License fees or taxes on telephone business to be at uniform rate.
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Any code city which imposes a license fee or tax upon the business activity of engaging in the telephone business, as defined in RCW 82.16.010, which is measured by gross receipts or gross income from the business shall impose the tax at a uniform rate on all persons engaged in t…
RCW 35A.82.060 License fees or taxes on telephone business—Imposition on certain gross revenues authorized—Limitations.
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(1) Any code city which imposes a license fee or tax upon the business activity of engaging in the telephone business which is measured by gross receipts or gross income may impose the fee or tax, if it desires, on one hundred percent of the total gross revenue derived from intra…
RCW 35A.82.065 Taxes on network telephone services.
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Notwithstanding RCW 35.21.714 or 35A.82.060, any city or town which imposes a tax upon business activities measured by gross receipts or gross income from sales, may impose such tax on that portion of network telephone service, as defined in RCW 82.16.010, which represents charge…
RCW 35A.82.070 Taxes on telephone business—Deferral of rate reduction.
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A city or town required by RCW 35.21.870(2) to reduce its rate of taxation on telephone business may defer for one year the required reduction in rates for the year 1987. If the delay in rate reductions authorized by the preceding sentence is inadequate for a code city to offset …