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61 chapters · 1,445 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…
