Washington § 35A.82.050 - License fees or taxes upon certain business activities to be at single uniform rate.

Full text of Washington Revised Code of Washington § 35A.82.050 — License fees or taxes upon certain business activities to be at single uniform rate., with citation guidance and answers to common questions.

§ 35A.82.050. License fees or taxes upon certain business activities to be at single uniform rate.

Any code city which imposes a license fee or tax upon business activities consisting of the making of retail sales of tangible personal property which are measured by gross receipts or gross income from such sales, shall impose such tax at a single uniform rate upon all such business activities. This section shall not apply to any business activities subject to the tax imposed by chapter 82.16 RCW. For purposes of this section, the providing to consumers of competitive telephone service, as defined in RCW 82.04.065, or the providing of payphone service as defined in RCW 35.21.710, shall be subject to tax at the same rate as business activities consisting of the making of retail sales of tangible personal property.
[ 2002 c 179 s 3; 1983 2nd ex.s. c 3 s 34; 1981 c 144 s 7; 1972 ex.s. c 134 s 7.]

Notes

Effective date—2002 c 179: See note following RCW 35.21.710.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 35A.82.050

What does Revised Code of Washington § 35A.82.050 cover?

Section 35A.82.050 ("License fees or taxes upon certain business activities to be at single uniform rate.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 35A.82.050?

A common citation format is "Revised Code of Washington § 35A.82.050" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 35A.82.050 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.