Feedback requested from B&O tax cities on update to model ordinance

SB 5199 changing the definition of printing and publishing income for local business and occupation (B&O) taxes takes effect in January 2024. B&O tax cities need to update the provision in their tax ordinance to reflect the changes. This section in the model ordinance is not mandatory, but the tax treatment of these activities is required by RCW 35.102.150. Please review the proposed change and provide comments to sheilag@awcnet.org on the revisions which update the reference to the statutes. The changes are unlikely to impact current taxable activities.

The legislative intent for proposed language change also makes clear that while part of the definition of printing and publishing the activity is now in the new state B&O exemption for newspaper publishing, the city B&O tax model ordinance definition continues to include these as taxable activities and is not adopting a similar exemption.