RCW 35.21.851
90 words·~1 min read·
/wa/title-35/chapter-35-21/35-21-851A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
[ 2005 c 476 s 2 .]