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 through the City Clerk's office. 

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 319880 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 319892 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 308773 5-500
Computer Hardware 308773 5-501
Taxation of Information Services and Computer-Related Services 308773 5-502
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
Implementing Seattle Business Tax Ordinance 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

Treasury services director's rules

Title City Clerk File No. Rule No.
Establishing Convenience Fees for Remote Payment Transactions 303034 99-1