![]() ![]() We answer the foregoing question in the affirmative for the reasons set forth in our analysis. Under RCW 67.28.180, which authorizes the legislative body or any county or any city to levy and collect a special excise tax on hotel and motel occupancies, does the term "city" include a municipal corporation of the fourth class, commonly known as a "town," organized and operating under the provisions of chapter 35.27 RCW? This is written in response to your request for our opinion on a question which we paraphrase as follows: ![]() Under RCW 67.28.180, which authorizes the legislative body of any county or city to levy and collect a special excise tax on hotel and motel occupancies, the term "city" includes a municipal corporation of the fourth class, commonly known as a "town," organized and operating under the provisions of chapter 35.27 RCW. CITIES AND TOWNS ‑- TAXATION ‑- IMPOSITION OF SPECIAL HOTEL-MOTEL OCCUPANCY EXCISE TAX BY FOURTH CLASS MUNICIPALITY OR TOWN
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