Section 35.21.851 - Taxation of chamber of commerce, similar business for operation of parking/business improvement area(1) A city shall not impose a gross receipts tax on amounts received by a chamber of commerce or other similar business association for administering the operation of a parking and business improvement area within the meaning of RCW 35.87A.110.(2) For the purposes of this section, the following definitions apply:(a) "Gross receipts tax" means a tax measured by gross proceeds of sales, gross income of the business, or value proceeding or accruing.(b) "City" includes cities, code cities, and towns.