{"data":{"id":"us-wa/rcw-35.102.140","jurisdiction":"us-wa","citation":"RCW 35.102.140","heading":"Municipal business and occupation tax—Implementation by cities—Contingent authority.","body":"Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004. A city that has not complied with the requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004, may not impose a tax that is imposed by a city on the privilege of engaging in business activities. Cities imposing business and occupation taxes after December 31, 2004, must comply with RCW 35.102.020 through 35.102.130.","path":["Title 35","Chapter 35.102"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.102.140","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:14:41Z","sha256":"7684fc80be9f7509dfbceea3d44a23899c275e5726c540cf0bd3f9d1d008282d","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.102.1301","next":"us-wa/rcw-35.102.145"},"notice":"GroundRules: Original legal text. Not legal advice."}