Section 9 (4), chapter 241, Laws of 1969, Ex. Sess., by which the legislature extended the state's pre emption of excise taxation with respect to insurers to include "or their agents," does not prohibit the imposition of excise or privilege taxes by cities or towns on the gross income of insurance brokers as defined in RCW 48.17.020 and insurance solicitors as defined in RCW 48.17.030.
AGO 1970 NO. 4 > Feb 10 1970
INSURANCE - TAXATION - CITIES AND TOWNS - PRE EMPTION - MUNICIPAL TAXATION OF INSURANCE BROKERS AND SOLICITORS