Washington Statutes

§ 35.102.030 — Definitions.

Washington § 35.102.030
JurisdictionWashington
Title 35CITIES AND TOWNS
Ch. 35.102MUNICIPAL BUSINESS AND OCCUPATION TAX

This text of Washington § 35.102.030 (Definitions.) 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 § 35.102.030 (2026).

Text

The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise.

(1)"Business" has the same meaning as given in chapter 82.04 RCW.
(2)"City" means a city, town, or code city.
(3)"Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.
(4)"Value of products" has the same meaning as given in chapter 82.04 RCW.
(5)"Gross income of the business" has the same meaning as given in chapter 82.04 RCW.
(6)"Gross proceeds of sales" has the same meaning as given in chapter 82.04 RCW.

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Legislative History

[2003 c 79 s 3.]

Nearby Sections

15
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Bluebook (online)
Washington § 35.102.030, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/35.102.030.