Wash. Rev. Code § 35.102.020 : — CITIES AND TOWNSMUNICIPAL BUSINESS AND OCCUPATION TAX — Limited scope-Utility businesses

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.

RCW 35.102.020

2007 c 6 § 1021; 2003 c 79 § 2.

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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