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Description
Enacting the new Business & Occupation Tax provisions and administrative regulations regarding such tax all as directed by the Washington State Legislature, repealing Chapter 3.02 of the Lacey Municipal Code, enacting new Chapters 3.02 and 3.02A of said code, and declaring an effective date.
Disposition
Codified
Adoption Date
12/16/2004
Files Available
Affecting
3.02.010, Purpose
(Amended by §1)
3.02.020, Exercise of revenue license power
(Amended by §1)
3.02.030, Administrative Provisions
(Amended by §1)
3.02.040, Definitions
(Amended by §1)
3.02.050, Imposition of the tax--Tax or fee levied
(Amended by §1)
3.02.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Amended by §1)
3.02.100, Exemptions
(Amended by §1)
3.02.110, Deductions
(Amended by §1)
3.02.120, Tax part of overhead
(Amended by §1)
3.02.130, Severability Clause
(Amended by §1)
3.02A.010, Purpose
(Amended by §3)
3.02A.020, Application of chapter stated
(Amended by §3)
3.02A.030, Definitions
(Amended by §3)
3.02A.040, Registration/license requirements
(Amended by §3)
3.02A.050, When due and payable--Reporting periods--Monthly, quarterly, and annual returns--Threshold provisions or relief from filing requirements--Computing time periods--Failure to file returns
(Amended by §3)
3.02A.060, Payment methods - Mailing returns or remittances - Time extension - Deposits - Recording payments - Payment must accompany return - NSF checks
(Amended by §3)
3.02A.070, Records to be preserved - Examination - Estoppel to question assessment
(Amended by §3)
3.02A.080, Accounting methods
(Amended by §3)
3.02A.090, Public work contracts - Payment of fee and tax before final payment for work
(Amended by §3)
3.02A.100, Underpayment of tax, interest, or penalty--Interest
(Amended by §3)
3.02A.110, Time in which assessment may be made
(Amended by §3)
3.02A.120, Overpayment of tax, penalty, or interest - Credit or refund - Interest rate - Statute of limitations
(Amended by §3)
3.02A.130, Late payment--Disregard of written instructions--Evasion--Penalties
(Amended by §3)
3.02A.140, Cancellation of penalties
(Amended by §3)
3.02A.150, Taxpayer quitting business - Liability of successor
(Amended by §3)
3.02A.160, Administrative appeal
(Amended by §3)
3.02A.170, Judicial review of administrative appeal decision
(Amended by §3)
3.02A.180, Director to make rules
(Amended by §3)
3.02A.190, Ancillary allocation authority of director
(Amended by §3)
3.02A.200, Mailing of notices
(Amended by §3)
3.02A.210, Tax declared additional
(Amended by §3)
3.02A.220, Tax constitutes debt
(Amended by §3)
3.02A.230, Unlawful actions - Violation - Penalties
(Amended by §3)
3.02A.240, Suspension or revocation of business registration or license
(Amended by §3)
3.02A.250, Charge-off of uncollectible taxes
(Amended by §3)
3.02A.260, Severability
(Amended by §3)
Previously Affecting