Washington § 35.102.020 Limited scope—Utility businesses.

Washington Statutes

§ 35.102.020 — Limited scope—Utility businesses.

Washington § 35.102.020

Title 35CITIES AND TOWNS

Ch. 35.102MUNICIPAL BUSINESS AND OCCUPATION TAX

This text of Washington § 35.102.020 (Limited scope—Utility businesses.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 35.102.020 (2026).

Text

Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:

(1)A light and power business or a natural gas distribution business, as defined in RCW 82.16.010 ;

(2)A telephone business, as defined in RCW 82.16.010 ;

(3)Cable television services;

(4)Sewer or water services;

(5)Drainage services;

(6)Solid waste services; or

(7)Steam services. Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 . Findings — Intent — 2007 c 6: See note following RCW 82.14.390 .

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Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:

(1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010 ;

(2) A telephone business, as defined in RCW 82.16.010 ;

(3) Cable television services;

(4) Sewer or water services;

(5) Drainage services;

(6) Solid waste services; or

(7) Steam services.

Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 .

Findings — Intent — 2007 c 6: See note following RCW 82.14.390 .