§ 35.102.010 Findings — Intent
§ 35.102.020 Limited scope — Utility businesses
§ 35.102.030 Definitions
§ 35.102.040 Model ordinance — Mandatory provisions
§ 35.102.050 Nexus required
§ 35.102.060 Multiple taxation — Credit system
§ 35.102.070 Reporting frequency
§ 35.102.080 Computation of interest
§ 35.102.090 Penalties
§ 35.102.100 Claim period
§ 35.102.110 Refund period
§ 35.102.120 Definitions — Tax classifications
§ 35.102.130 Allocation and apportionment of income
§ 35.102.1301 Municipal business and occupation tax — Study of potential net fiscal impacts
§ 35.102.140 Municipal business and occupation tax — Implementation by cities — Contingent authority
§ 35.102.145 Municipal business and occupation tax — Confidentiality, privilege, and disclosure
§ 35.102.150 Allocation of income — Printing and publishing activities
§ 35.102.160 Professional employer organizations — Tax deduction

Terms Used In Washington Code > Chapter 35.102 - Municipal business and occupation tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Chambers: A judge's office.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Contract: A legal written agreement that becomes binding when signed.
  • Donee: The recipient of a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.