Washington § 46.70.300 - Chapter exclusive — Local business and occupation tax not prevented.

Full text of Washington Revised Code of Washington § 46.70.300 — Chapter exclusive — Local business and occupation tax not prevented., with citation guidance and answers to common questions.

§ 46.70.300. Chapter exclusive — Local business and occupation tax not prevented.

(1) The provisions of this chapter relating to the licensing and regulation of vehicle dealers and manufacturers shall be exclusive, and no county, city, or other political subdivision of this state shall enact any laws, rules, or regulations licensing or regulating vehicle dealers or manufacturers.
(2) This section shall not be construed to prevent a political subdivision of this state from levying a business and occupation tax upon vehicle dealers or manufacturers maintaining an office within that political subdivision if a business and occupation tax is levied by such a political subdivision upon other types of businesses within its boundaries.
[ 1993 c 307 s 11; 1981 c 152 s 2.]

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

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Frequently Asked Questions About Washington § 46.70.300

What does Revised Code of Washington § 46.70.300 cover?

Section 46.70.300 ("Chapter exclusive — Local business and occupation tax not prevented.") 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 § 46.70.300?

A common citation format is "Revised Code of Washington § 46.70.300" (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 § 46.70.300 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.