Washington Statutes
§ 35.21.851 — Taxation of chamber of commerce, similar business for operation of parking/business improvement area.
Washington § 35.21.851
This text of Washington § 35.21.851 (Taxation of chamber of commerce, similar business for operation of parking/business improvement area.) 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 § 35.21.851 (2026).
Text
(1)A city shall not impose a gross receipts tax on amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area within the meaning of RCW 35.87A.110 .
(2)For the purposes of this section, the following definitions apply:
(a)"Gross receipts tax" means a tax measured by gross proceeds of sales, gross income of the business, or value proceeding or accruing.
(b)"City" includes cities, code cities, and towns.
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Related
§ 35.87A.110
Washington § 35.87A.110
Legislative History
[2005 c 476 s 2.]
Nearby Sections
15
§ 35.01.010
First-class city.§ 35.01.020
Second-class city.§ 35.01.040
Town.§ 35.02.005
Purpose.§ 35.02.010
Authority for incorporation—Number of inhabitants required.(Effective until June 30, 2028.)§ 35.02.030
Petition for incorporation—Contents.§ 35.02.035
Petition—Auditor's duties.§ 35.02.037
Petition—Notice of certification.§ 35.02.039
Public hearing—Time limitations.§ 35.02.040
Public hearing—Publication of notice.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 35.21.851, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/35.21.851.