Finance and Administrative Services
Calvin W. Goings, Director
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Draft rules
NOTICE OF PROPOSED RULEMAKING HEARING AND OPPORTUNITY TO COMMENT
The director of finance, acting under the authority of Seattle Municipal Code Chapters 3.02 and 5.55, proposes to amend a rule for implementing changes to the Seattle business license tax ordinances (Seattle Municipal Code Chapter 5.55). Please note that although this rule is applicable to SMC 5.55, the individual rules may also apply to other chapters of the City’s tax code, including but not limited to, SMC 5.30 (definitions) and SMC 5.32 (revenue code). The following rule is proposed for amendment:
Paper copies of the proposed amended rule are available for inspection at the License and Tax Administration offices, 700 Fifth Ave., Suite 4250 (42nd floor). If you would like a printed copy of the proposed rules, call 206-233-3789, fax 206-684-5170, email delia.floor@seattle.gov or submit a written request to P.O. Box 34214, Seattle, WA 98124-4214.
PUBLIC HEARING AND COMMENT
The Department of Finance and Administrative Services has scheduled a public hearing on the proposed rule changes for 10-11 a.m. on Jan. 15, 2019. The hearing will be held at Seattle Municipal Tower, in meeting room 4050/4060, located on the 40th floor. All interested persons are invited to present data, views or arguments, with regard to the amended rule, orally at the hearing or in writing at or before the hearing.
Written comments may be mailed or delivered to:
Department of Finance and Administrative Services
Attention: Mark Watterson, Tax Manager
License and Tax Administration
700 Fifth Ave., Suite 4250, Seattle (physical address)
P.O. Box 34214, Seattle, WA 98124-4214 (mailing address)
Finalized rules
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Animal-Related
City Buildings and Civic Center
Consultant/Purchasing
Encampments and Homelessness
For-Hire Driver Collective Bargaining
Impounds
Marijuana Businesses
Public Records/Public Disclosure
Seattle Business Tax Ordinance
Short-Term Rentals
Surplus Materials
Taxicab, For-Hire and TNC
Treasury Services
Animal-related director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Implementing Seattle Horse-Drawn Carriage Ordinance | 309892 | 6.315.003 |
| Live Animal Trapping Permit | 313256 | 9.25.030A |
| Seattle Animal Control Spay and Neuter Deposit | 302673 | N/A |
City buildings and Civic Center director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| City Hall, City Hall Plaza and Other Adjacent Premises | 307221 | 5-02 |
| Municipal Core Area Parking Procedures | 307560 | 6-01 |
| City Buildings and Premises: Access, Operating Hours and Rules of Conduct | 307665 | 6-03 |
Consultant/purchasing director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Rules Establishing Exceptions to City Purchases of Goods and Services | 320017 | FAS-01-15 |
Encampment- and homelessness-related director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Unauthorized camping on City properties, enforcement procedures and removal of unauthorized property | 320204 | FAS 17-01 |
| Operating Hours for City Properties, unauthorized camping on City properties, enforcement procedures and removal of unauthorized property | 320205 | MDAR 17-01 |
For-hire driver collective bargaining director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Qualifying Driver and Lists of Qualifying Drivers | 320270 | FHDR-1 |
| Application Process for Designating a Qualified Driver Representative | 320271 | FHDR-2 |
| Certification of an Exclusive Driver Representative | 320272 | FHDR-3 |
| Subjects of Bargaining between a Driver Coordinator and an Exclusive Driver Representative | 320273 | FHDR-4 |
| Interest Arbitration | 320274 | FHDR-5 |
| Approval of an Agreement, Changes to an Existing Agreement and Withdrawal of an Existing Agreement | 320275 | FHDR-6 |
| Renewal Application Process for a Qualified Driver Representative | 320276 | FHDR-7 |
| Decertification of an Exclusive Driver Representative | 320277 | FHDR-8 |
| Enforcement Powers of the Director | 320278 | FHDR-9 |
| Commencement Dates | 320279 | FHDR-10 |
Impound-related director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Police Impound Administrative Fees | 319306 | CPU-03-2015 |
| Maximum Private Impound Fees | 319307 | CPU-04-2015 |
| City Impound Fee | 319308 | CPU-05-2015 |
Marijuana businesses director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Marijuana Business Regulations | 320287 | MJRs 017, 083, 086, 087, 095, 096, 099, 105, 106, 107, 110, 147, 150, 155, 310 and 410 |
Public records and public disclosure director's rules
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| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Public Disclosure Fees | 320349 | MDAR 17-0001 |
| Citywide Policy on Public Disclosure | 320350 | MDAR 17-0002 |
Seattle business tax ordinance director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Business License Requirements | 311163 | 5-002 |
| Business License Suspension and Revocation | 311160 | 5-003 |
| Transfer of a Business License | 309761 | 5-004 |
| Time Payments | 309125 | 5-005 |
| Tax Returns - Filing and Payment | 307453 | 5-006 |
| Penalties | 310909 | 5-007 |
| Record-Keeping Requirements | 308773 | 5-008 |
| Limitations on Tax Assessments | 308773 | 5-009 |
| Refunds | 314092 | 5-012 |
| Persons Making Sales Through a Direct Seller's Representative | 309762 | 5-030 |
| Measure of Tax - Retailers and Wholesalers | 309763 | 5-031 |
| Measure of Tax - Service and Other Business Activities | 309764 | 5-032 |
| When Tax Liability Arises | 308773 | 5-033 |
| Finance Charges, Carrying Charges, Interest and Penalties | 308773 | 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 | 308773 | 5-039 |
| Corporations, Massachusetts Trust | 307453 | 5-040 |
| Successor Liability | 308773 | 5-042 |
| Engaging in Business | 310908 | 5-043 |
| Value of Products | 308773 | 5-044 |
| Allocation and Apportionment Methods | 309767 | 5-045 |
| Valuing the Measure of the Tax for Business Activities between Related, Controlled or Affiliated Persons | 310907 | 5-046 |
| 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 | 308773 | 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 | 307453 | 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 | 307453 | 5-132 |
| Warranties and Maintenance Agreements | 307453 | 5-133 |
| 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 Mozing Existing Buildings and Janitorial Services | 309125 | 5-277 |
| Telecommunications Service, Telephone Business and Telephone Service | 309125 | 5-300 |
| Sales of Meals | 307453 | 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 | 307453 | 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 | 310905 | 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 |
Short-term rentals director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Primary residence | 321078 | STR-1 |
| Monitoring listings for compliance | 321079 | STR-2 |
| Licenses and license applications | 321080 | STR-3 |
| Short-term rental plantforms general provisions | 321081 | STR-4 |
| Licensing fees | 321082 | STR-5 |
| Short-term rental regulations and public disclosure | 321083 | STR-6 |
| 120-day implementation period | 321084 | STR-7 |
Surplus materials director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Disposition of Surplus Materials, Supplies and Equipment Other than Real Property | 308138 | 7-01 |
Taxicab, for-hire and TNC vehicle director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| For-Hire Vehicle Rates | 314266 | CPU-01-2015 |
| Voluntary Transfer of Taxicab and For Hire-Vehicle Medallions | 319313 | CPU-02-2015 |
| Uniform Vehicle Safety Inspection Report, Approved Mechanics | 319387 | CPU-06-2015 |
| Reimbursement from the Wheelchair Accessible Services Fund | 319353 | CPU-07-2015 |
| Taxicab and For-Hire Vehicle Medallion Leases | 319386 | CPU-08-2015 |
| Medallion Lottery Eligibility, Procedures and Awardee Requirements | 320021 | CPU-09.1-2016 |
| TNC License, Vehicle Endorsement and For-Hire Driver's License Fees | 319841 | CPU-10-2016 |
| Wheelchair Accesible Services Surcharge | 321010 | CPU-11-2016 |
| Establishment of an Alternative A. M. Best Financial Rating Requirement for Taxicab and For-Hire Vehicle Insurance | 319803 | CPU-12-2016 |
| Rule rescinding 16 director's rules (either superseded or due to code changes) | 320022 | CPU-13-2016 |
| Advertising Display on Taxicabs | 308932 | R.310.320.R |
| Taxicabs and For-Hire Vehicles: Definitions | 306289 | R-6.310.110 |
| Operating a Taxicab or For-Hire Vehicle | 306289 | R-6.310.130.A |
| Transportation Network Company (TNC) License, Vehicle Endorsement and for For-Hire Driver’s License Fees | 314168 | R-6.310.150.B |
| Vehicle Color Scheme | 314148 | R-6.310.200.A(3) |
| Vehicle Trade Name and Number | 314147 | R-6.310.200A(5) |
| Taxicabs Associations and For Hire Vehicle Operators: Vehicle Trade and Number | 306289 | R-6.310.200A(6) |
| Application Dispatch Systems | 314112 | R-6.310.270.F, 270.N, 270.O; R-6.310.530.A.3; R-6.310.530.B.1; R-6.310.530.C.1 |
| Evidence of Vehicle Insurance | 310153 | R-6.310.300C |
| Taxicab Vehicle Lease | 314171 | R-6.310.315 |
| Rate Information | 314149 | R-6.310.320.H |
| Taximeters | 310154 | R-6.310.320.L |
| Passenger Information | 307683 | R-6.310.320.M |
| Vehicle Size and Fuel | 310176 | R-6.310.320.P |
| Taxicabs and For-Hire Vehicles: Vehicle Age | 306289 | R-6.310.320C(1)(b) |
| Silent Alarm | 307684 | R-6.310.320T |
| Global Position System | 308932 | R-6.310.320U |
| Taxicabs and For-Hire Vehicles: Retired Vehicles | 306289 | R-6.310.360.C |
| Green Vehicle Lending Program | 310152 | R-6.310.380A |
| Taxicabs and For-Hire Vehicles: Passenger Receipts | 306289 | R-6.310.465.H |
| Taxicabs and For-Hire Vehicles: Payment of Fares | 306289 | R-6.310.465.M |
| Temporary Fuel Surcharge | 310158 | R-6.310.530.I |
| Taximeter Rate, Alternative Rates and For-Hire Vehicle Zone Fares | 314170 | R-6.310.530A |
Treasury services director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Establishing Convenience Fees for Remote Payment Transactions | 303034 | 99-1 |