A city or town may tax internet access providers under generally applicable business taxes or fees, at a rate not to exceed the rate applied to a general service classification. For the purposes of this section, "internet access" has the same meaning as in RCW 82.04.297. [ 2009 c 535 s 1101; 2004 c 154 s 1; 2002 c 181 s 1; 1999 c 307 s 1; 1997 c 304 s 2.]
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