reglab/housing_qa huggingface dataset:
WA Rev Code § 35.102.080 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.080 - Computation of interest.

RCW 35.102.080 Computation of interest.(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050.(2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.[ 2003 c 79 § 8.]
WA Rev Code § 35.102.090 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.090 - Penalties.

RCW 35.102.090 Penalties.A city that imposes a business and occupation tax shall provide for the imposition of penalties in accordance with chapter 82.32 RCW.[ 2003 c 79 § 9.]
WA Rev Code § 35.102.100 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.100 - Claim period.

RCW 35.102.100 Claim period.The provisions relating to the time period allowed for an assessment or correction of an assessment for additional taxes, penalties, or interest shall be in accordance with chapter 82.32 RCW.[ 2003 c 79 § 10.]
WA Rev Code § 35.102.110 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.110 - Refund period.

RCW 35.102.110 Refund period.The provisions relating to the time period allowed for a refund of taxes paid shall be in accordance with chapter 82.32 RCW.[ 2003 c 79 § 11.]
WA Rev Code § 35.102.120 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.120 - Definitions—Tax classifications.

RCW 35.102.120 Definitions—Tax classifications.(1) In addition to the definitions in RCW 35.102.030, the following terms and phrases must be defined in the model ordinance under RCW 35.102.040, and such definitions shall include any specific requirements as noted in this subsection:(a) Eligible gross receipts tax.(b) Extracting.(c) Manufacturing. Software development may not be defined as a manufacturing activity.(d) Retailing.(e) Retail sale.(f) Services. The term "services" excludes retail or wholesale services.(g) Wholesale sale.(h) Wholesaling.(i) To manufacture.(j) Commercial and industrial use.(k) Engaging in business.(l) Person.(2) Any tax classifications in addition to those enumerated in subsection (1) of this section that are included in the model ordinance must be uniform among all cities.[ 2003 c 79 § 12.]
WA Rev Code § 35.102.1301 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.

RCW 35.102.1301 Municipal business and occupation tax—Study of potential net fiscal impacts.(1) The department of revenue shall conduct a study of the net fiscal impacts of chapter 79, Laws of 2003, with particular emphasis on the revenue impacts of the apportionment and allocation method contained in RCW 35.102.130 and any revenue impact resulting from the increased uniformity and consistency provided through the model ordinance. In conducting the study, the department shall use, and regularly consult with, a committee composed of an equal representation from interested business representatives and from a representative sampling of cities imposing business and occupation taxes. The department shall report the final results of the study to the governor and the fiscal committees of the legislature by November 30, 2005. In addition, the department shall provide progress reports to the governor and the fiscal committees of the legislature on November 30, 2003, and November 30, 2004. As part of its report, the department shall examine and recommend options to address any adverse revenue impacts to local jurisdictions.(2) For the purposes of this section, "net fiscal impacts" means accounting for the potential of both positive and negative fiscal impacts on local jurisdictions that may result from chapter 79, Laws of 2003.(3) It is the intent of the legislature through this study to provide accurate fiscal impact analysis and recommended options to alleviate revenue impacts from chapter 79, Laws of 2003 so as to allow local jurisdictions to anticipate and appropriately address any potential adverse revenue impacts from chapter 79, Laws of 2003.[ 2003 c 79 § 15.]
WA Rev Code § 35.102.140 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.

RCW 35.102.140 Municipal business and occupation tax—Implementation by cities—Contingent authority.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.[ 2003 c 79 § 14.]
WA Rev Code § 35.102.145 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.

RCW 35.102.145 Municipal business and occupation tax—Confidentiality, privilege, and disclosure.A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330.[ 2010 c 106 § 101.]NOTES:Effective date—2010 c 106: "Except as otherwise provided in sections 401, 409, and 412 of this act, this act takes effect July 1, 2010." [ 2010 c 106 § 407.]
WA Rev Code § 35.102.150 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.150 - Allocation of income—Printing and publishing activities.

RCW 35.102.150 Allocation of income—Printing and publishing activities.Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person's gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines are those activities to which the tax rates in RCW * 82.04.260(13) and 82.04.280(1)(a) apply.[ 2011 c 174 § 201; 2010 1st sp.s. c 23 § 519; 2009 c 461 § 4; 2006 c 272 § 1.]NOTES:*Reviser's note: RCW 82.04.260 was amended by 2011 c 2 § 203 (Initiative Measure No. 1107), changing subsection (13) to subsection (14).Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Effective date—Contingent effective date—2009 c 461: See note following RCW 82.04.280.Effective date—2006 c 272: "This act takes effect January 1, 2008." [ 2006 c 272 § 2.]
WA Rev Code § 35.102.160 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.160 - Professional employer organizations—Tax deduction.

RCW 35.102.160 Professional employer organizations—Tax deduction.(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).(2) For the purposes of this section, "professional employer organization" and "professional employer services" have the same meanings as in RCW 82.04.540.[ 2006 c 301 § 6.]NOTES:Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW 82.32.710.
WA Rev Code § 35.103.010 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.010 - Intent.

RCW 35.103.010 Intent.The legislature intends for city fire departments to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature acknowledges the efforts of the international city/county management association, the international association of fire chiefs, and the national fire protection association for the organization and deployment of resources for fire departments. The arrival of first responders with automatic external defibrillator capability before the onset of brain death, and the arrival of adequate fire suppression resources before flash-over is a critical event during the mitigation of an emergency, and is in the public's best interest. For these reasons, this chapter contains performance measures, comparable to that research, relating to the organization and deployment of fire suppression operations, emergency medical operations, and special operations by substantially career fire departments. This chapter does not, and is not intended to, in any way modify or limit the authority of cities and towns to set levels of service.[ 2005 c 376 § 101.]
WA Rev Code § 35.103.020 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.020 - Definitions.

RCW 35.103.020 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Advanced life support" means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual defibrillation, establishment and maintenance of intravenous access, and drug therapy.(2) "Aircraft rescue and firefighting" means the firefighting actions taken to rescue persons and to control or extinguish fire involving or adjacent to aircraft on the ground.(3) "Brain death" as defined by the American heart association means the irreversible death of brain cells that begins four to six minutes after cardiac arrest.(4) "City" means a first-class city or a second-class city that provides fire protection services in a specified geographic area.(5) "Fire department" means a city or town fire department responsible for firefighting actions, emergency medical services, and other special operations in a specified geographic area. The department must be a substantially career fire department, and not a substantially volunteer fire department.(6) "Fire suppression" means the activities involved in controlling and extinguishing fires.(7) "First responder" means provision of initial assessment and basic first-aid intervention, including cardiac pulmonary resuscitation and automatic external defibrillator capability.(8) "Flash-over" as defined by national institute of standards and technology means when all combustibles in a room burst into flame and the fire spreads rapidly.(9) "Marine rescue and firefighting" means the firefighting actions taken to prevent, control, or extinguish fire involved in or adjacent to a marine vessel and the rescue actions for occupants using normal and emergency routes for egress.(10) "Response time" means the time immediately following the turnout time that begins when units are en route to the emergency incident and ends when units arrive at the scene.(11) "Special operations" means those emergency incidents to which the fire department responds that require specific and advanced training and specialized tools and equipment.(12) "Town" means a town that provides fire protection services, which may include firefighting actions, emergency medical services, and other special operations, in a specified geographic area.(13) "Turnout time" means the time beginning when units receive notification of the emergency to the beginning point of response time.[ 2005 c 376 § 102.]
WA Rev Code § 35.103.030 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.030 - Policy statement—Service delivery objectives.

RCW 35.103.030 Policy statement—Service delivery objectives.(1) Every city and town shall maintain a written statement or policy that establishes the following:(a) The existence of a fire department;(b) Services that the fire department is required to provide;(c) The basic organizational structure of the fire department;(d) The expected number of fire department employees; and(e) Functions that fire department employees are expected to perform.(2) Every city and town shall include service delivery objectives in the written statement or policy required under subsection (1) of this section. These objectives shall include specific response time objectives for the following major service components, if appropriate:(a) Fire suppression;(b) Emergency medical services;(c) Special operations;(d) Aircraft rescue and firefighting;(e) Marine rescue and firefighting; and(f) Wildland firefighting.(3) Every city and town, in order to measure the ability to arrive and begin mitigation operations before the critical events of brain death or flash-over, shall establish time objectives for the following measurements:(a) Turnout time;(b) Response time for the arrival of the first arriving engine company at a fire suppression incident and response time for the deployment of a full first alarm assignment at a fire suppression incident;(c) Response time for the arrival of a unit with first responder or higher level capability at an emergency medical incident; and(d) Response time for the arrival of an advanced life support unit at an emergency medical incident, where this service is provided by the fire department.(4) Every city and town shall also establish a performance objective of not less than ninety percent for the achievement of each response time objective established under subsection (3) of this section.[ 2005 c 376 § 103.]
WA Rev Code § 35.103.040 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.040 - Annual evaluations—Annual report.

RCW 35.103.040 Annual evaluations—Annual report.(1) Every city and town shall evaluate its level of service and deployment delivery and response time objectives on an annual basis. The evaluations shall be based on data relating to level of service, deployment, and the achievement of each response time objective in each geographic area within the jurisdiction of the city or town.(2) Beginning in 2007, every city and town shall issue an annual written report which shall be based on the annual evaluations required by subsection (1) of this section.(a) The annual report shall define the geographic areas and circumstances in which the requirements of this standard are not being met.(b) The annual report shall explain the predictable consequences of any deficiencies and address the steps that are necessary to achieve compliance.[ 2005 c 376 § 104.]
WA Rev Code § 35.103.050 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.050 - Maintenance of response times in newly annexed areas—Firefighter transfers.

RCW 35.103.050 Maintenance of response times in newly annexed areas—Firefighter transfers.Cities and towns conducting annexations of all or part of fire protection districts shall, at least through the budget cycle, or the following budget cycle if the annexation occurs in the last half of the current budget cycle, in which the annexation occurs, maintain existing fire protection and emergency services response times in the newly annexed areas consistent with response times recorded prior to the annexation as defined in the previous annual report for the fire protection district and as reported in RCW 52.33.040. If the city or town is unable to maintain these service levels in the newly annexed area, the transfer of firefighters from the annexed fire protection district as a direct result of the annexation must occur pursuant to RCW 35.13.238 (4) through (8).[ 2009 c 60 § 8.]
WA Rev Code § 35.103.060 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.103 - Fire Departments—Performance Measures.|35.103.060 - Hazardous material cleanup or removal—Cost recovery.

RCW 35.103.060 Hazardous material cleanup or removal—Cost recovery.(1) A municipal fire department, or department, is entitled to recover from any liable party the actual costs associated with the cleanup or removal of hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways. A liable party may submit an invoice for those actual costs incurred by the department, for the department's cleanup or removal services, to their insurer that provides coverage for property damage for which the party becomes legally obligated, if coverage is found within a liable party's insurance policy. An insurer providing such coverage may issue payment directly to the department from available property damage liability coverage contained in the policy. If there are multiple liable partiesinvolved, the department may only recover the proportional amount of liability legally determined for each party. The department may not recover from any one liable party, or all liable parties combined, more than the actual costs incurred with the cleanup and removal of the hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways.(2) For the purposes of this section, the definitions in this subsection apply:(a) "Actual costs" means the amount necessary to compensate for reasonable personnel time spent at the scene of a vehicle accident and the reasonable cost of any supplies used in the cleanup or removal of hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways.(b) "Insurer" has the same meaning as in RCW 48.01.050.(c) "Liable party" means a person or entity that is legally obligated or responsible for causing a vehicle accident.(d) "Vehicle" means any mode of transportation operated by a liable party and involved in a vehicle accident including, but not limited to, automobiles, trucks, and motorcycles.[ 2020 c 198 § 2.]
WA Rev Code § 35.104.010 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.104 - Health Sciences and Services Authorities.|35.104.010 - Purpose.

RCW 35.104.010 Purpose.The health sciences and services program is created to promote bioscience-based economic development and advance new therapies and procedures to combat disease and promote public health.[ 2007 c 251 § 2.]NOTES:Captions not law—2007 c 251: "Captions used in this act are not any part of the law." [ 2007 c 251 § 14.]Severability—2007 c 251: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2007 c 251 § 15.]
WA Rev Code § 35.104.020 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.104 - Health Sciences and Services Authorities.|35.104.020 - Definitions.

RCW 35.104.020 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Authority" means a health sciences and services authority created pursuant to this chapter.(2) "Board" means the governing board of trustees of an authority.(3) "Director" means the executive director of the student achievement council.(4) "Health sciences and services" means biosciences that advance new therapies and procedures to combat disease and promote public health.(5) "Local government" means a city, town, or county.(6) "Sponsoring local government" means a city, town, or county that creates a health sciences and services authority.[ 2012 c 229 § 580; 2007 c 251 § 1.]NOTES:Effective date—2012 c 229 §§ 101, 117, 401, 402, 501 through 594, 601 through 609, 701 through 708, 801 through 821, 902, and 904: See note following RCW 28B.77.005.Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.
WA Rev Code § 35.104.030 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.104 - Health Sciences and Services Authorities.|35.104.030 - Creation.

RCW 35.104.030 Creation.A local government must establish by ordinance or resolution an authority. At a minimum, the ordinance must:(1) Specify the powers to be exercised by the authority;(2) Reserve the local government's right to dissolve the authority after its contractual responsibilities have expired;(3) Establish an administrative board, including: (a) The number of board members; (b) the times and terms of appointment for each board position; (c) the amount of compensation, if any, to be paid to board members; (d) the procedures for removing board members and filing vacancies; and (e) the qualifications for the appointment of individuals to the board;(4) Establish the authority's boundaries, which must be contiguous tracts of land;(5) Ensure that private and public funds provided to the authority will be segregated;(6) Establish guidelines under which the authority may invest its funds;(7) Provide the requirements for auditing the records of the authority; and(8) Require the local government's legal counsel to also provide legal services to the authority.[ 2007 c 251 § 3.]NOTES:Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.
WA Rev Code § 35.104.050 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.104 - Health Sciences and Services Authorities.|35.104.050 - Governing board.

RCW 35.104.050 Governing board.(1) An authority shall be overseen by a board with not more than fourteen members. The authority board shall select the chair. Board members must have some experience with the mission of the authority. The board members shall be appointed as follows:(a) The governor shall appoint three members;(b) The county legislative authority in which the authority resides shall appoint three members;(c) The mayor of the city in which the authority is created, or the mayor of the largest city within the authority if created by a county, shall appoint three members; and(d) Up to five additional members may be appointed by the board.(2) A simple majority of the board members shall constitute a quorum.(3) The board shall annually elect a secretary and any other officers it deems necessary.(4) The local government shall designate an individual with financial experience to serve as treasurer. The individual may be a city or county treasurer, city or county auditor, or a private party. If the treasurer is a private party, the local government shall require a bond in an amount and under such terms and conditions as the local government deems necessary to protect the authority. The treasurer shall have the power to create and maintain funds, issue warrants, and invest funds in its possession.(5) The board may adopt bylaws or rules for their own governance.(6) Meetings of the board shall be held in accordance with the open public meetings act, chapter 42.30 RCW, and at the call of the chair or when a majority of the board so requests. Meetings of the board may be held at any location and board members may participate in a meeting of the board by means of a conference telephone or similar communication equipment under RCW 23B.08.200.[ 2007 c 251 § 5.]NOTES:Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.