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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Thanks for your reply. The excise tax will be levied on the location of the property. As to the need to register to do business in Tacoma, by analogy, if I represent a business
in Tacoma and provide legal advice concerning that business, should I have to register to do business in Tacoma? Or if a Puyallup electrician works on a Tacoma home, is he required to register in Tacoma?
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Law Offices of Douglas W. Scott<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Windermere Building<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial","sans-serif"">1810 15th Place NW, Suite 203<br>
Issaquah, Washington, 98027<br>
V. 425.392.8550<br>
F. 425-392-2829 <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://www.davisscottlaw.com/">www.davisscottlaw.com</a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>scott scottgthomaslaw.com<br>
<b>Sent:</b> Monday, July 18, 2016 5:09 PM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] City tax on real estate sales<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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.<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">On July 18, 2016 at 3:58 PM "Douglas W. Scott" <<a href="mailto:doug@davisscottlaw.com">doug@davisscottlaw.com</a>> wrote:<o:p></o:p></p>
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<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?<o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"> <o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"><span style="font-family:"Arial","sans-serif"">Douglas W. Scott</span><o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Law Offices of Douglas W. Scott</span><o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Windermere Building</span><o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"><span style="font-family:"Arial","sans-serif"">1810 15th Place NW, Suite 203<br>
Issaquah, Washington, 98027<br>
V. 425.392.8550<br>
F. 425-392-2829 </span><o:p></o:p></p>
<p class="ox-5f5835670a-msonormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://www.davisscottlaw.com/">www.davisscottlaw.com</a></span><o:p></o:p></p>
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<p class="MsoNormal">_______________________________________________<br>
WSBARP mailing list<br>
<a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p>
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