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Description
An ordinance related to business and occupation taxes, adding Sections 3.02.075, 3.02.076, 3.02.077, and 3.02.078, repealing Section 3.02.090 and amending Sections 3.02.040, 3.02.050, 3.02.070, 3.02.100, 3.02.110, 3.02A.030, 3.02A.031, 3.02A.050, 3.02A.100, and 3.02A.130, all of the Lacey Municipal Code.
Disposition
Codified
Adoption Date
12/5/2019
Document Version
This enactment was codified in the 2/4/2020 version.
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Files Available
Affecting
3.02.040, Definitions
(Amended by §1)
3.02.050, Imposition of the tax--Tax or fee levied
(Amended by §2)
3.02.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Amended by §3)
3.02.075, Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax
(Added by §4)
3.02.076, Assignment of gross income derived from intangibles
(Added by §5)
3.02.077, Allocation and apportionment of income when activities take place in more than one jurisdiction
(Added by §6)
3.02.078, Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction
(Added by §7)
3.02.090, Repealed
(Repealed by §8)
3.02.100, Exemptions
(Amended by §9)
3.02.110, Deductions
(Amended by §10)
3.02A.030, Definitions
(Amended by §11)
3.02A.031, Definitions--References to Chapter 82.32 RCW
(Added by §12)
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 §13)
3.02A.100, Underpayment of tax, interest, or penalty--Interest
(Amended by §14)
3.02A.130, Late payment--Disregard of written instructions--Evasion--Penalties
(Amended by §15)