Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.14A.010 License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.
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The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and l…
RCW 82.14A.020 Division of gross income of business between cities, towns and unincorporated areas.
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For purposes of RCW 82.14A.010, the state department of revenue is hereby authorized and directed to promulgate, pursuant to the provisions of chapter 34.05 RCW, rules establishing uniform methods of division of gross income of the business of a single taxpayer between those citi…
RCW 82.14A.030 Effective date of resolutions or ordinances.
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No resolution or ordinance or any amendment thereto adopted pursuant to RCW 82.14A.010 shall be effective, except on the first day of a calendar month.[ 1972 ex.s. c 134 s 5.]
RCW 82.14A.900 Effective date—1972 ex.s. c 134.
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Sections 2 through 5 of this 1972 amendatory act shall take effect July 1, 1972.[ 1972 ex.s. c 134 s 8.]