Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.18.010 Definitions.
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For purposes of this chapter:(1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations.(2) "Person" …
RCW 82.18.020 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
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There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three and six-tenths percent of the consideration charged for the services.[ 1989 c 431 s 79; 1986 c 282 s 7.]
RCW 82.18.025 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1709.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.18.030 Collection of tax.
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The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing…
RCW 82.18.040 Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
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(1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050. For the period beginning July…
RCW 82.18.050 Federal government exempt from tax.
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The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith.[ 1989 c 431 s 86; 1986 c 282 s 10.]
RCW 82.18.060 No multiple taxation of single transaction.
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To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing…
RCW 82.18.070 Applicability of general administrative provisions.
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Chapter 82.32 RCW applies to the taxes imposed under this chapter.[ 1989 c 431 s 88; 1986 c 282 s 12.]
RCW 82.18.080 Enforcement.
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The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.[ 1989 c 431 s 89; 1986 c 282 s 13.]