Director's Rule 5-807

Outdoor advertising and advertising display services

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Outdoor advertising and advertising display services.

(1) Definitions

(a) The term "outdoor advertising" means the business of rendering advertising services to others by posting or painting advertising copy upon billboards owned or controlled by the outdoor advertiser. It also includes any electronic messaging signs used to advertise products or services.

(b) The term "advertising display service" means the business of installing and maintaining advertising displays upon property of others, when title to the property used in the display is retained by the person engaged in such business.

(2) Business License Tax. Persons engaged in the business of outdoor advertising or advertising display services are taxable under the service and other business license tax classification (SMC 5.45.050(G)) upon the gross income from such services.

(3) Rental of billboard and advertising space on real property. The rental of billboards, billboard space, or advertising space on the side of buildings is a "license to use" real property and subject to tax. It is not a rental of real property even when the period of the rental is longer than 30 days.

Effective: July 15, 2005

I, Kenneth J. Nakatsu, Director of the Department of Executive Administration of the City of Seattle, do hereby certify under penalty of perjury of law, that the within and foregoing is a true and correct copy as adopted by the City of Seattle, Department of Executive Administration.

City Finance

Jamie Carnell, Interim Director
Address: 700 Fifth Ave., 4th Floor, Seattle, WA, 98104
Mailing Address: P.O. Box 34214, Seattle, WA, 98124-4214
Phone: (206) 684-8484
Hours: 8:30 a.m.-4 p.m.

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City Finance manages the financial operations of the City of Seattle and oversees the City’s financial controls and enterprise reporting while working to achieve the goals set by the Mayor and the City Council.