Director's Rules
City Finance director's rules are governed by ordinances passed by the City Council and codified in the Seattle Municipal Code. Under the authority of the City Finance director, we may draft rules to help implement new laws, provide more detail on the laws passed and provide additional guidance for customers and taxpayers. These rules are then recorded and made publicly available.
Draft Rules
None at this time.
Final Rules
Seattle business tax ordinance director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Business License Tax Requirements | 321525 | 5-002 |
| Business License Suspension and Revocation | 319877 | 5-003 |
| Transfer of a Business License | 319878 | 5-004 |
| Time Payments | 319879 | 5-005 |
| Tax Returns - Filing and Payment | 321526 | 5-006 |
| Penalties | 322716 | 5-007 |
| Record-Keeping Requirements | 319881 | 5-008 |
| Limitations on Tax Assessments | 319882 | 5-009 |
| Refunds | 319883 | 5-012 |
| Persons Making Sales Through a Direct Seller's Representative | 319884 | 5-030 |
| Measure of Tax - Retailers and Wholesalers | 309763 | 5-031 |
| Measure of Tax - Service and Other Business Activities | 321527 | 5-032 |
| When Tax Liability Arises | 308773 | 5-033 |
| Finance Charges, Carrying Charges, Interest and Penalties | 319885 | 5-034 |
| Freight and Delivery Charges | 307453 | 5-035 |
| Accounting Methods | 308773 | 5-037 |
| Effect of Rate Changes on Prior Contracts and Sales Agreements | 309765 | 5-038 |
| Employees Distinguished from Persons Engaging in Business | 319886 | 5-039 |
| Corporations, Massachusetts Trust | 307453 | 5-040 |
| Successor Liability | 308773 | 5-042 |
| Engaging in Business | 319887 | 5-043 |
| Value of Products | 308773 | 5-044 |
| Allocation and Apportionment Methods | 321528 | 5-045 |
| Valuing the Measure of the Tax for Business Activities between Related, Controlled or Affiliated Persons | 310907 | 5-046 |
| Apportionment of Service Receipts | 321529 | 5-047 |
| Implementing Seattle Business Tax Ordinance Relating to Intrastate, Interstate and Foreign Selling Activity; Inbound and Outbound Sales of Tangible Personal Property from or to Persons Outside the City of Seattle, Including Those Persons in Other States or Foreign Countries | 309768 | 5-060 |
| Returned Goods, Allowances, Cash Discounts | 307453 | 5-063 |
| Credit Losses, Bad Debts, Recoveries | 319888 | 5-064 |
| Taxes - Deductible and Nondeductible | 308773 | 5-065 |
| Non-Business Income - Grants, Bona Fide Initiative Fees, Dues, Contributions, Tuition Fees and Endowment Funds | 309769 | 5-066 |
| Accommodation Sales, Exchange of Fungible Products | 308773 | 5-067 |
| Pool Purchases | 308773 | 5-068 |
| Life Science Research Deduction | 312567 | 5-069 |
| Extracting Natural Products | 307453 | 5-100 |
| Manufacturing and Processing for Hire | 309770 | 5-111 |
| Commercial or Industrial Use | 307453 | 5-112 |
| Casual or Isolated Sales | 310906 | 5-125 |
| Conditional and Installment Sales, Method of Reporting | 309125 | 5-126 |
| Sales to, and by, the State of Washington, Counties, Cities, School Districts and Other Municipal Subdivisions | 319889 | 5-127 |
| Tribes and Tribal Members/Citizens | 319890 | 5-129 |
| Selling Price - Advertised Prices Including Sales Tax | 307453 | 5-130 |
| Trade-Ins, Selling Price, Sellers' Tax Measures | 307453 | 5-131 |
| Leased Departments | 319891 | 5-132 |
| Warranties and Maintenance Agreements | 322717 | 5-133 |
| Interstate Activities of Waterborne Transportation | 319894 | 5-193 |
| Installing, Cleaning, Repairing or Otherwise Altering or Improving Personal Property of Consumers | 308773 | 5-275 |
| Constructing and Repairing of New or Existing Buildings or Other Structures Upon Real Property (Including Property Owned by Governmental Entities) | 308773 | 5-276 |
| Clearing Land, Moving Earth, Cleaning, Fumigating, Razing or Moving Existing Buildings and Janitorial Services | 309125 | 5-277 |
| Telecommunications Service, Telephone Business and Telephone Service | 309125 | 5-300 |
| Sales of Meals | 319893 | 5-404 |
| Restaurants, Cocktail Bars, Taverns and Similar Businesses | 307453 | 5-405 |
| Motor Carriers - Trucking | 307453 | 5-481 |
| Computer Software | 322718 | 5-500 |
| Computer Hardware | 322719 | 5-501 |
| Taxation of Information Services and Computer-Related Services | 322720 | 5-502 |
| Digital Products | 322721 | 5-503 |
| Stock Brokers and Security Houses | 314088 | 5-521 |
| International Investment Management Services | 314089 | 5-522 |
| Sales of Precious Metal Bullion and Monetized Bullion | 307453 | 5-523 |
| Abstract, Title Insurance and Escrow Businesses | 309771 | 5-524 |
| Sale or Rental of Real Estate, License to Use Real Estate | 307453 | 5-530 |
| Sales of Real Property, Standing Timber, Minerals, Natural Resources | 319896 | 5-531 |
| Real Estate Brokers and Salesman | 307453 | 5-532 |
| Leases or Rentals of Tangible Personal Property; Financing Leases | 309125 | 5-536 |
| Educational Institutions, School Districts, Student Organizations, Private Schools and Child Care Services | 307453 | 5-600 |
| Hospitals, Other Medical Care Facilities and Adult Family Homes | 314090 | 5-620 |
| Amusement, Recreation and Physical Fitness Services | 307453 | 5-700 |
| Coin-Operated Vending Machines, Amusement Devices and Service Machines | 307453 | 5-702 |
| Hotels, Motels, Boarding Houses, Rooming Houses, Resorts, Summer Camps, Trailer Camps, etc. | 307453 | 5-720 |
| Personal Services, Service Activities | 309125 | 5-801 |
| Legal, Arbitration and Mediation Services | 309772 | 5-802 |
| Consignees, Bailees, Factors, Agents and Auctioneers of Tangible Personal Property | 307453 | 5-803 |
| Staffing Business, Staffing Services | 308773 | 5-804 |
| Advertising Agencies | 307453 | 5-806 |
| Outdoor Advertising and Advertising Display Services | 307453 | 5-807 |
| Laundry, Dry Cleaning, Linen and Uniform Supply and Self-Service and Coin-Operated Laundry Services | 309773 | 5-809 |
| Publishers of Newspapers, Magazines and Periodicals | 309774 | 5-810 |
| Admission Tax for Nightclubs | 309125 | 5-900 |
| Admission Tax Exemption for Music Venues | 319897 | 5-901 |
| Exemptions, Deductions and Credits Available under the Employee Hours Tax | 309125 | 5-921 |
| Parking Tax Computations | 309775 | 5-925 |
| Square Footage Business Tax (Square Footage Tax) | 309387 | 5-930 |
| Sweetened Beverage Tax | 320492 | 5-953 |
| Heating Oil Tax | 321756 | 5-960 |
| Transportation Network Company (TNC) Tax | 321891 | 5-970 |
| Payroll Expense Tax | 322022 | 5-980 |
| Information Requests - Aggregation and Confidentiality | 322722 | 5-990 |
Treasury services director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Establishing Convenience Fees for Remote Payment Transactions | 303034 | 99-1 |