Wash. Rev. Code » Title 82 · Chapter 82.14A
Revised Code of Washington

Wash. Rev. Code § 82.14A.010 (2026)

✓ current as of May 2026
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The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan associations, and other financial institutions for the act or privilege of engaging in business: PROVIDED, That the definitions, deductions and exemptions set forth in chapter 82.04 RCW, insofar as they shall be applicable shall be applied to a license fee or tax imposed by any city or town, if such fee or tax is measured by the gross income of the business: PROVIDED, FURTHER, That the rate of such license fee or tax shall not exceed the rate imposed upon other service type business activity: AND PROVIDED FURTHER, That nothing in RCW 82.14A.010 through 82.14A.030 shall extend the regulatory power of any city or town.
[ 1972 ex.s. c 134 s 2.]
Notes of Decisions
Cited in 3 cases, 1986–1999 · leading case: City of Tacoma v. Seattle-First Nat'l Bank, 717 P.2d 760 (Wash. 1986).
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City of Tacoma v. Seattle-First Nat'l Bank, 717 P.2d 760 (Wash. 1986). · cites it 14× “We hold that the statutory authority for imposing taxes on financial institutions, RCW 82.14A.010 et seq., requires that a municipality classify bank business activities by the same method as they are classified for purposes of state business and occupation taxes.”
Fin. Pac. Leasing, Inc. v. City of Tacoma, 776 P.2d 136 (Wash. 1989). · cites it 6× “is an "other financial institution" within the meaning of RCW 82.14A.010, so as to be entitled to a retail sales tax classification under the B&O tax in accordance with our ruling in Tacoma v.”
Enter. Leansing v. Tacoma, Fin. Dept., 970 P.2d 339 (Wash. Ct. App. 1999). · cites it 2× “Leasing, the court simply refused to extend the application of RCW 82.”
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