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<br /> <br /> <br /> <br /> <br />Since 2004, cities with local B&O taxes were required to adopt the B&O tax model ordinance with <br />mandatory uniform provisions related to a minimum threshold, tax classification definitions, engaging <br />in business definition, and allocation and apportionment for activities occurring in more than one <br />jurisdiction. (Chapter 35.102 RCW) <br /> <br />There are four main classifications: manufacturing, retail sales, wholesale sales, and services, but <br />some cities have additional classifications. <br /> <br />The last revision was another technical fix to the B&O tax model ordinance in response to state law <br />changes related to newspapers and took effect January 1, 2023.