BILL REQ. #: S-2400.1
| State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 03/08/05.
AN ACT Relating to the taxation of contracts to administer parking and business improvement areas; adding a new section to chapter 82.04 RCW; and adding a new section to chapter 35.21 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.04 RCW
to read as follows:
This chapter does not apply to amounts received by a chamber of
commerce or other similar business association for administering the
operation of a parking and business improvement area as defined in RCW
35.87A.110.
NEW SECTION. Sec. 2 A new section is added to chapter 35.21 RCW
to read as follows:
(1) A city shall not impose a gross receipts tax on amounts
received by a chamber of commerce or other similar business association
for administering the operation of a parking and business improvement
area within the meaning of RCW 35.87A.110.
(2) For the purposes of this section, the following definitions
apply:
(a) "Gross receipts tax" means a tax measured by gross proceeds of
sales, gross income of the business, or value proceeding or accruing.
(b) "City" includes cities, code cities, and towns.