HB 1854 - DIGEST

     Declares an intent to produce a system of gross receipts taxation by cities that:  (1) Strives for uniform and consistent treatment of taxpayers through the creation of a model ordinance that reflects the basic framework of the state system of gross receipts;

     (2) Prevents multiple taxation of the same gross income;

     (3) Provides taxpayers with certainty in the determination of their gross receipts tax liability; and

     (4) Allows for fair division of gross income of businesses between and among local jurisdictions.

     Repeals RCW 35.21.706, 35.21.710, and 35.21.711.