Wash. Rev. Code » Title 35 · Chapter 35.102
Revised Code of Washington

Wash. Rev. Code § 35.102.010 (2026)

Findings—Intent

✓ current as of May 2026
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The legislature finds that businesses in Washington are concerned about the potential for multiple taxation that arises due to the various city business and occupation taxes and are concerned about the lack of uniformity among city jurisdictions. The current system has a negative impact on Washington's business climate. The legislature further finds that local business and occupation tax revenue provides a sizable portion of city revenue that is used for essential services. The legislature recognizes that local government services contribute to a healthy business climate.
The legislature intends to provide for a more uniform system of city business and occupation taxes that eliminates multiple taxation, while allowing for some continued local control and flexibility to cities.
[ 2003 c 79 s 1.]
Notes of Decisions
Cited in 2 cases, 2008–2008 · leading case: Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008).
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Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008). · cites it 2× “79, § 1 (codified at RCW 35.102.010). Upon its enactment, chapter 35.”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). · cites it 2× “79, § 1 (codified at RCW 35.102.010). Upon its enactment, chapter 35.”
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