Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1953 NO. 12 > Apr 21 1953

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.

AGO 1951 NO. 21 > Apr 20 1951

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.

AGLO 1973 NO. 31 > Feb 28 1973

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.

AGO 1956 NO. 337 > Nov 9 1956

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.