Have municipal corporations the right to impose a business tax upon taverns and “H” licensed premises?
We conclude that a city may not legally impose a business tax upon taverns and “H” licensed premises.ANALYSIS By the enactment of RCW 66.08.120, the state preempted the field with respect to the licensing of “any premises which may be licensed under this section.” Therefore, if class “H” licensed premises and taverns are premises that “may be licensed under this section,” and if a business tax amounts to a license, such a tax would be unlawful. [Orig. Op. Page 2] RCW 66.08.120, in which the word “section” appears, has nothing to do with the actual licensing of premises. That matter is governed by several other sections. However, since the word “section” may mean an entire act [Groves v. Meyers, 35 Wn. (2d) 406, 213 P. (2d) 483], it should here be so construed. Both taverns and class “H” premises are licensed under this act. See RCW 66.24.330 providing for licensing of taverns and RCW 66.24.410 providing for licensing of class “H” premises. Ultimately, then, the question is whether the
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