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

Wash. Rev. Code § 35.102.020 (2026)

Limited scope—Utility businesses

✓ current as of May 2026
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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.
[ 2007 c 6 s 1021; 2003 c 79 s 2.]

Notes:

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.
Notes of Decisions
Cited in 3 cases, 2008–2020 · 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 4× “102 RCW's requirements from imposing B & O taxes until such time as they were in compliance: Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004.”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). · cites it 4× “102 RCW’s requirements from imposing B&O taxes until such time as they were in compliance: Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004.”
Lakehaven Water & Sewer Dist. v. City of Fed. Way (Wash. 2020). · cites it 2× “RCW 35.102.020. -11- Lakehaven Water & Sewer Dist.”
— Wash. Rev. Code § 35.102.020(4) — 1 case
Lakehaven Water & Sewer Dist. v. City of Fed. Way (Wash. 2020). “RCW 35.102.020. -11- Lakehaven Water & Sewer Dist.”
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