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- Description
- Adds Chs. 3.53 and 3.54, business and occupation tax
- Disposition
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Codified
- Adoption Date
- 5/17/2021
- Affecting
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3.53.010, Exercise of revenue license power
(Added by § 1 (Exh. A))
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3.53.020, Definitions
(Added by § 1 (Exh. A))
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3.53.030, Agency – Sales and services by agent, consignee, bailee, factor or auctioneer
(Added by § 1 (Exh. A))
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3.53.040, Imposition of the tax – Tax or fee levied
(Added by § 1 (Exh. A))
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3.53.050, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Added by § 1 (Exh. A))
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3.53.060, Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax
(Added by § 1 (Exh. A))
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3.53.070, Assignment of gross income derived from intangibles
(Added by § 1 (Exh. A))
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3.53.080, Allocation and apportionment of income when activities take place in more than one jurisdiction
(Added by § 1 (Exh. A))
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3.53.090, Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction
(Added by § 1 (Exh. A))
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3.53.100, Exemptions
(Added by § 1 (Exh. A))
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3.53.110, Deductions
(Added by § 1 (Exh. A))
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3.53.120, Tax credits
(Added by § 1 (Exh. A))
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3.53.130, Tax part of overhead
(Added by § 1 (Exh. A))
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3.53.140, Administrative provisions
(Added by § 1 (Exh. A))
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3.53.150, Severability clause
(Added by § 1 (Exh. A))
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3.54.010, Purpose
(Added by § 2 (Exh. B))
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3.54.020, Application of chapter stated
(Added by § 2 (Exh. B))
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3.54.030, Definitions
(Added by § 2 (Exh. B))
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3.54.040, Definitions – References to Chapter 82.32 RCW
(Added by § 2 (Exh. B))
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3.54.050, Registration/license requirements
(Added by § 2 (Exh. B))
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3.54.060, When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns
(Added by § 2 (Exh. B))
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3.54.070, Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks
(Added by § 2 (Exh. B))
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3.54.080, Records to be preserved – Examination – Estoppel to question assessment
(Added by § 2 (Exh. B))
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3.54.090, Accounting methods
(Added by § 2 (Exh. B))
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3.54.100, Public work contracts – Payment of fee and tax before final payment for work
(Added by § 2 (Exh. B))
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3.54.110, Underpayment of tax, interest, or penalty – Interest
(Added by § 2 (Exh. B))
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3.54.120, Time in which assessment may be made
(Added by § 2 (Exh. B))
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3.54.130, Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations
(Added by § 2 (Exh. B))
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3.54.140, Late payment – Disregard of written instructions – Evasion – Penalties
(Added by § 2 (Exh. B))
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3.54.150, Waiver of penalties and interest
(Added by § 2 (Exh. B))
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3.54.160, Taxpayer quitting business – Liability of successor
(Added by § 2 (Exh. B))
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3.54.170, Administrative appeal
(Added by § 2 (Exh. B))
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3.54.180, Judicial review of hearing examiner decision
(Added by § 2 (Exh. B))
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3.54.190, Director to make rules
(Added by § 2 (Exh. B))
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3.54.200, Ancillary allocation authority of director
(Added by § 2 (Exh. B))
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3.54.210, Mailing of notices
(Added by § 2 (Exh. B))
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3.54.220, Tax declared additional
(Added by § 2 (Exh. B))
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3.54.230, Public disclosure – Confidentiality – Information sharing
(Added by § 2 (Exh. B))
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3.54.240, Tax constitutes debt
(Added by § 2 (Exh. B))
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3.54.250, Unlawful actions – Violation – Penalties
(Added by § 2 (Exh. B))
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3.54.260, Suspension or revocation of business license and/or registration
(Added by § 2 (Exh. B))
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3.54.270, Settlement agreement provisions
(Added by § 2 (Exh. B))
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3.54.280, Charge-off of uncollectible taxes
(Added by § 2 (Exh. B))
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3.54.290, Severability
(Added by § 2 (Exh. B))