Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 2018 NO. 7 > Sep 11 2018

A city or town may impose a public utility tax on the revenue generated by an investor-owned utility under RCW 35.22.280(32), and on the revenue generated by a public utility district under RCW 54.28.070. The definition of “gross revenue” in RCW 54.28.011 applies to tax imposed on the revenue of a public utility district but not on the revenue of an investor-owned utility.