{"data":{"id":"us-wa/rcw-35.21.851","jurisdiction":"us-wa","citation":"RCW 35.21.851","heading":"Taxation of chamber of commerce, similar business for operation of parking/business improvement area.","body":"(1) A city shall not impose a gross receipts tax on amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area within the meaning of RCW 35.87A.110.\n(2) For the purposes of this section, the following definitions apply:\n(a) \"Gross receipts tax\" means a tax measured by gross proceeds of sales, gross income of the business, or value proceeding or accruing.\n(b) \"City\" includes cities, code cities, and towns.","path":["Title 35","Chapter 35.21"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.21.851","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:08:20Z","sha256":"fbfc113d90a42035d6bb34e476f89eab899e1250b2edd4bd56f1e3bb9583c71b","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.21.850","next":"us-wa/rcw-35.21.855"},"notice":"GroundRules: Original legal text. Not legal advice."}