Chapter 5.08 UTILITIES BUSINESS TAX*
This chapter is included in your selections.
Sections:
- 5.08.010 Definitions.
- 5.08.020 Imposed.
- 5.08.025 Credit against tax imposed.
- 5.08.030 Two or more taxable businesses.
- 5.08.040 Exemptions – Interstate and foreign commerce – Constitutionally imposed.
- 5.08.050 Exemptions – Minimum gross income.
- 5.08.060 Exemptions – Amounts paid for capital facilities.
- 5.08.070 Computation – Deductions.
- 5.08.080 Nonexclusive application of provisions.
- 5.08.085 Allocation of income – Cellular telephone service.
- 5.08.090 Returns, remittances – Report procedures, forms.
- 5.08.100 Payment, deficient or delinquent – Penalties.
- 5.08.110 Overpayment.
- 5.08.120 Records.
- 5.08.130 Payment – Acceptable form.
- 5.08.140 Payment – Filing procedure.
- 5.08.150 Payment – Delinquency – Penalties.
- 5.08.160 Failure to provide return – City action.
- 5.08.170 Notice and orders – Service to taxpayer.
- 5.08.180 Audit – Taxpayer assumes cost.
- 5.08.190 Transfer of business – Successor liability.
- 5.08.200 Additional assessment – Taxpayer’s right to petition.
- 5.08.210 Refund – Petition subsequent to payment.
- 5.08.220 Appeal – To city council.
- 5.08.230 Appeal – To court.
- 5.08.240 Investigation – Hearing.
- 5.08.250 Rate change.
- 5.08.260 Violation – Regarding licenses and returns.
- 5.08.270 Low income citizens – Relief from utility taxes paid for electricity, natural gas, and telephone services.
*For statutory provisions requiring a uniform rate for license fees based on retail sales, see RCW 35A.82.050; for provisions on utilities, see Chapter 82.16 RCW.