TAXATION - EXCISE TAXES - EMPLOYEES
TAXATION ‑- EXCISE TAXES ‑- EMPLOYEES State business and occupation and sales taxes apply to charges made by persons who work by the day in the construction and remodeling of homes or buildings furnishing only labor if their status is that of an independent contractor. Said taxes do not apply if their status is that of an employee.
NOTICE OF HEARING BY PUBLICATION - COUNTY COMMISSIONERS - EXCISE TAXES
NOTICE OF HEARING BY PUBLICATION ‑- COUNTY COMMISSIONERS ‑- EXCISE TAXES Since an ordinance levying excise taxes on real estate is concerned with revenues and is not a police regulation, the notice provisions as set forth in RCW 36.32.120 (7) do not apply; therefore the proposed ordinance will become effective even though the ten days' notice by publication has not been given.
TAXATION - EXCISES - EXEMPTION - DISCRIMINATION MUNICIPAL CORPORATIONS - EXCISE TAXES - DISCRIMINATION
TAXATION ‑- EXCISES ‑- EXEMPTION ‑- DISCRIMINATION MUNICIPAL CORPORATIONS ‑- EXCISE TAXES ‑- DISCRIMINATION
An excise tax levied by a city on persons distributing and selling electrical energy measured by the gross revenues from such business, but exempting from the tax revenues derived from the sale of electricity to manufacturers, is not invalidated by reason of such exemption.
MOTOR VEHICLES - EXCISE TAXES - DISTRIBUTION - APPROPRIATION
MOTOR VEHICLES ‑- EXCISE TAXES ‑- DISTRIBUTION ‑- APPROPRIATION Three questions relating to the use and distribution of motor vehicle excise taxes imposed by municipalities and collected by the state for local public transportation under RCW 35.58.272, et seq.; effect of appropriation upon mandatory distribution formula; ability of legislature to provide for different uses of funds by amendment.