HB 3134 - DIGEST

     Declares an intent to produce a system of business taxation by cities that strives for uniform and consistent treatment of taxpayers, avoids multiple taxation of the same gross income, provides taxpayers with certainty in the determination of their tax liability, and allows for fair division of gross income of businesses between and among local jurisdictions.

     Declares it is not the intent to create any new or expand any existing city taxing authority upon business activities.  Rather, it is an attempt to consolidate into a single chapter the current tax measures that cities use to tax business activities.

     Repeals RCW 35.21.706, 35.21.710, 35.21.711, 35.21.712, 35.21.714, 35.21.715, 35.21.850, 35.21.865, 35.21.870, and 35.21.871.