Revised Code of Washington

Wash. Rev. Code § 36.65.030 (2026)

Tax on net income prohibited

✓ current as of May 2026

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A county, city, or city-county shall not levy a tax on net income.

[ 1984 c 91 s 3.]

Notes of Decisions

Cited in 1 case, 2019–2019 · leading case: City Of Seattle, Appellant/cr-respondent v. S. Michael Kunath, Respondent/cr-appellant, 444 P.3d 1235 (Wash. Ct. App. 2019).

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City Of Seattle, Appellant/cr-respondent v. S. Michael Kunath, Respondent/cr-appellant, 444 P.3d 1235 (Wash. Ct. App. 2019). · cites it 4× “1° The superior court granted summary judgment for the tax opponents, concluding no statute gave Seattle the authority to levy an income tax and, even if Seattle otherwise had the authority, RCW 36.65.030 prohibited it from levying a net income tax.”

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