Sections:

• 4.03.010 Purpose.
• 4.03.015 Application of chapter stated.
• 4.03.020 Definitions.
• 4.03.021 Definitions – References to Chapter 82.32 RCW.
• 4.03.025 Registration/license requirements.
• 4.03.030 Registration/license certificates.
• 4.03.035 City subject to tax.
• 4.03.040 When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns.
• 4.03.050 Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks.
• 4.03.060 Records to be preserved – Examination – Estoppel to question assessment.
• 4.03.070 Accounting methods.
• 4.03.080 Public work contracts – Payment of fee and tax before final payment for work.
• 4.03.090 Underpayment of tax, interest, or penalty – Interest.
• 4.03.095 Time in which assessment may be made.
• 4.03.100 Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations.
• 4.03.110 Late payment – Disregard of written instructions – Evasion – Penalties.
• 4.03.120 Cancellation of penalties and interest.
• 4.03.125 Voluntary registration.
• 4.03.130 Taxpayer quitting business – Liability of successor.
• 4.03.140 Correction of tax – Administrative appeal.
• 4.03.150 Judicial review of hearing examiner decision.
• 4.03.160 Administration – Director to make rules.
• 4.03.170 Ancillary allocation authority of director.
• 4.03.180 Mailing of notices.
• 4.03.190 Tax declared additional.
• 4.03.200 Public disclosure – Confidentiality – Information sharing.
• 4.03.210 Tax constitutes debt.
• 4.03.220 Unlawful actions – Violation – Penalties.
• 4.03.230 Suspension or revocation of business registration [license].
• 4.03.240 Closing agreement provisions.
• 4.03.250 Charge-off of uncollectible taxes.
• 4.03.260 Severability.
• 4.03.270 Collection of tax.
• 4.03.280 Repealed.
• 4.03.290 Tax amnesty.