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RESEARCH TOOLS › MRSC Index › Finance - Business and occupation tax, B&O taxes

MRSC Index A topical index to MRSC's information resources.

Finance: F 5.1300 - Business and occupation tax, B&O taxes

Expand Section Electronic Documents (14 Results)

  1. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 3/07
    Jurisdiction: Tacoma

  2. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc
    Jurisdiction: Burien

  3. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Jurisdiction: Shelton

  4. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Jurisdiction: Seattle

  5. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Olympia

  6. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Longview

  7. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Jurisdiction: Kelso

  8. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2004
    Jurisdiction: Bellingham

  9. Summary of changes from Model B&O Tax Ordinance
    Other Gov Doc | Document Date: 2005
    Jurisdiction: Bellevue

  10. Ordinance No. 918 - Amends Ch. 5.04, B&O tax
    Ordinance | Document Date: 11/10/04
    Lake Forest Park

  11. Ordinance No. 917 - Amends Ch. 5.02, administrative provisions for B&O tax
    Ordinance | Document Date: 11/10/04
    Lake Forest Park

  12. Ordinance No. 425 - Adds Chapter 3.05, administrating provisions for collection of city taxes
    Ordinance | Document Date: 12/04
    Jurisdiction: Burien

  13. Ordinance No. 424 - Amends Chapter 3.11, B&O taxes
    Ordinance | Document Date: 12/04
    Burien

  14. Ordinance No. 960 - Adds Ch. 5.05, tax administrative code, and Ch. 5.06, B&O tax code
    Ordinance | Document Date: 12/7/04
    Jurisdiction: Algona

Expand Section Paper Documents (1 Results)

  1. Resolution No. 6622 declaring the intent of the City of Bellevue to adopt the Model B&O Tax Ordinance with specific exemptions for Bellevue
    Request this document | Document Date: 11/01
    Jurisdiction: Bellevue

Expand Section MRSC Library Catalog Documents

Expand Section Featured Inquiries (1 Results)

  1. Are there are any court rulings or state laws that would exempt non-profit agencies from paying city B&O taxes?
    There is nothing in state law that addresses whether nonprofit organizations are exempt from paying city B&O taxes. That is up to the individual city imposing a B&O tax; there is no requirement that nonprofit organizations be exempt. See the Association of Washington Cities' 2007 Model B&O Tax Ordinance Guidelines, at Sec. .090, which allows for an exemption for "non-profit" organizations, those who qualify under Sec. 501(c)(3) of the Internal Revenue Code. A city could adopt specific exemptions for certain activities by nonprofit organizations.

    In Forbes v. Seattle, 113 Wn.2d 929 (1990), the state supreme court ruled that Seattle's admissions tax, which was imposed upon many activities but exempted nonprofit, tax-exempt organizations, did not violate constitutional equal protection guarantees. That reasoning would apply also to a B&O tax that exempts nonprofit organizations.

Expand Section Subject Pages (1 Results)