(II) Sales tax notes:
Washington has a gross receipts tax in addition to its 6.5% sales tax. It is called the business and occupation Tax and is levied at various rates. The major rates are 0.471% for retail sales, 0.484% for wholesale and manufacturing, and 1.5% for service and other activities.
c = Only cities with populations between 8,500 and 50,000 were eligible for this year's Best Places to Live list.
Using statistics from data services company Onboard Informatics, we crunched the numbers in order to zero in on America's best small towns for families. (Last year, we looked at small cities, with populations between 50,000 and 300,000.)
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