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Description
Modified Version of the Model Local Ordinance for Business and Occupation Tax, Repealing Chapters 5.02 and 5.06 and Enacting New Chapters 5.03 and 5.07
Disposition
Codified
Adoption Date
12/27/2007
Affecting
5.03.010, Purpose
(Added)
5.03.020, Exercise of revenue license power
(Added)
5.03.028, Administrative provisions
(Added)
5.03.030, Definitions
(Added)
5.03.050, Imposition of the tax—Tax or fee levied
(Added)
5.03.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Added)
5.03.075, 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)
5.03.076, Assignment of gross income derived from intangibles
(Added)
5.03.077, Allocation and apportionment of income when activities take place in more than one (1) jurisdiction
(Added)
5.03.078, Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction
(Added)
5.03.090, Exemptions
(Added)
5.03.100, Deductions
(Added)
5.03.120, Tax part of overhead
(Added)
5.03.130, Severability clause
(Added)
5.07.010, Purpose
(Added)
5.07.015, Application of chapter stated
(Added)
5.07.020, Definitions
(Added)
5.07.025, Definitions—References to Chapter 82.32 RCW
(Added)
5.07.030, Registration/license certificates
(Added)
5.07.040, 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)
5.07.050, Payment methods—Mailing returns or remittances—Time extensions—Deposits—Recording payments—Payment must accompany return—NSF checks
(Added)
5.07.060, Records to be preserved—Examination—Estoppel to question assessment
(Added)
5.07.070, Accounting methods
(Added)
5.07.080, Public work contracts—Payment of fee and tax before final payment for work
(Added)
5.07.090, Underpayment of tax, interest, or penalty—Interest
(Added)
5.07.095, Time in which assessment may be made
(Added)
5.07.100, Over payment of tax, penalty, or interest—Credit or refund—Interest rate—Statute of limitations
(Added)
5.07.110, Late payment—Disregard of written instructions—Evasion—Penalties
(Added)
5.07.120, Cancellation of penalties
(Added)
5.07.130, Taxpayer quitting butiness—Liability of successor
(Added)
5.07.140, Administrative appeal
(Added)
5.07.150, Judicial review of administrative appeal decisions
(Added)
5.07.160, Director to make rules
(Added)
5.07.170, Ancillary allocation authority of director
(Added)
5.07.180, Mailing of notices
(Added)
5.07.190, Tax declared additional
(Added)
5.07.200, Public disclosure—Confidentiality—Information sharing
(Added)
5.07.210, Tax constitutes debt
(Added)
5.07.220, Unlawful actions—Violation—Penalties
(Added)
5.07.230, Suspension or revocation of business license
(Added)
5.07.240, Closing agreement provisions
(Added)
5.07.250, Charge-off of uncollectible taxes
(Added)
5.07.260, Severability
(Added)