Passed by the House February 11, 2006 Yeas 95   FRANK CHOPP ________________________________________ Speaker of the House of Representatives Passed by the Senate March 3, 2006 Yeas 47   BRAD OWEN ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 2033 as passed by the House of Representatives and the Senate on the dates hereon set forth. RICHARD NAFZIGER ________________________________________ Chief Clerk | |
Approved March 28, 2006. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington | March 28, 2006 - 2:41 p.m. Secretary of State State of Washington |
State of Washington | 59th Legislature | 2005 Regular Session |
READ FIRST TIME 03/07/05.
AN ACT Relating to the allocation of printing and publishing income for municipal business and occupation taxes; adding a new section to chapter 35.102 RCW; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 35.102 RCW
to read as follows:
Notwithstanding RCW 35.102.130, a city that imposes a business and
occupation tax shall allocate a person's gross income from the
activities of printing, and of publishing newspapers, periodicals, or
magazines, to the principal place in this state from which the
taxpayer's business is directed or managed. As used in this section,
the activities of printing, and of publishing newspapers, periodicals,
or magazines, have the same meanings as attributed to those terms in
RCW 82.04.280(1) by the department of revenue.
NEW SECTION. Sec. 2 This act takes effect January 1, 2008.