Washington Statutes

§ 54.28.070 — Municipal taxes—May be passed on.

Washington § 54.28.070
JurisdictionWashington
Title 54PUBLIC UTILITY DISTRICTS
Ch. 54.28PRIVILEGE TAXES

This text of Washington § 54.28.070 (Municipal taxes—May be passed on.) 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 § 54.28.070 (2026).

Text

Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the power to levy and collect from such district a tax on the gross revenues derived by such district from the sale of electricity within the city or town, exclusive of the revenues derived from the sale of electricity for purposes of resale. Such tax when levied shall be a debt of the district, and may be collected as such. Any such district shall have the power to add the amount of such tax to the rates or charges it makes for electricity so sold within the limits of such city or town.

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Related

Nelson v. Appleway Chevrolet, Inc.
160 Wash. 2d 173 (Washington Supreme Court, 2007)
40 case citations
Clark County Public Utility District No. 1 v. Department of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2009)
5 case citations
City of Wenatchee v. Chelan County Public Utility District No. 1
325 P.3d 419 (Court of Appeals of Washington, 2014)
5 case citations
CLARK COUNTY PUD v. Dept. of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2010)

Legislative History

[1941 c 245 s 3; Rem. Supp. 1941 s 11616-3.]

Nearby Sections

15
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Bluebook (online)
Washington § 54.28.070, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/54.28.070.