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</head><body><p>Yes, a city may require a license to conduct business within its jurisdiction. RCW 35.22.280 (32). Tacoma is a first class city. There are two real estate excise taxes that may be levied by local government - REET 1 and REET 2 - pursuant to RCW 82.46.010 and 035. There is no authority to tax real estate commissions, which sounds suspiciously like an income tax.<br></p><blockquote type="cite"><!-- [if gte mso 9]> --><!-- <![endif] --><!-- [if gte mso 9]> --><!-- <![endif] -->On July 18, 2016 at 3:58 PM "Douglas W. Scott" <doug@davisscottlaw.com> wrote:<br><br><div class="ox-5f5835670a-WordSection1"><p class="ox-5f5835670a-MsoNormal">I represent a real estate company outside of Tacoma. Tacoma saw a For Sale sign from my client within their city limits and has said that all persons that engage in business in Tacoma must apply for a city business license. I imagine that in addition to a fee for this license they will want to charge a city tax on whatever commissions are derived from a real estate sale. My client has no office within Tacoma. Can Tacoma do that?</p><p class="ox-5f5835670a-MsoNormal"> </p><p class="ox-5f5835670a-MsoNormal"><span style="font-family: 'Arial','sans-serif';" arial="Arial" sans-serif="sans-serif">Douglas W. Scott</span></p><p class="ox-5f5835670a-MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial','sans-serif';" arial="Arial" sans-serif="sans-serif">Law Offices of Douglas W. Scott</span></p><p class="ox-5f5835670a-MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial','sans-serif';" arial="Arial" sans-serif="sans-serif">Windermere Building</span></p><p class="ox-5f5835670a-MsoNormal"><span style="font-family: 'Arial','sans-serif';" arial="Arial" sans-serif="sans-serif">1810 15th Place NW, Suite 203<br> Issaquah, Washington, 98027<br> V. 425.392.8550<br> F. 425-392-2829 </span></p><p class="ox-5f5835670a-MsoNormal"><span style="font-size: 10.0pt; font-family: 'Arial','sans-serif';" arial="Arial" sans-serif="sans-serif"><a href="http://www.davisscottlaw.com/"><span style="color: blue;">www.davisscottlaw.com</span></a></span><br></p><p class="ox-5f5835670a-MsoNormal"> </p></div></blockquote><p><br> </p><blockquote type="cite">_______________________________________________<br>WSBARP mailing list<br>WSBARP@lists.wsbarppt.com<br>http://mailman.fsr.com/mailman/listinfo/wsbarp</blockquote></body></html>