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  1. Director's Rule 5-720 This rule explains the taxation of persons operating establishments such as hotels, motels, and bed and breakfast facilities, which provide ...
  2. Director's Rule 5-277 How business license taxes affect business involved with clearing land, moving earth, cleaning, fumigating, razing or moving existing ...
  3. Director's Rule 5-524 The gross receipts of "abstract," title insurance" and "escrow" businesses include all service charges representing an abstract fee, a ...
  4. Director's Rule 5-530 Amounts derived from the sale of real estate or from the rental of real estate are exempt from taxation under the business license tax. ...
  5. Director's Rule 5-531 Sales of standing timber, minerals in place, and other natural resources in place are sales of real estate, and are not subject to tax under ...
  6. Director's Rule 5-532 The measure of the tax on real estate commissions earned by a real estate broker is the gross commission earned by the particular real ...
  7. Director's Rule 5-500 This rule explains the business license tax treatment of activities related to computer software, and computer software-related services. ...
  8. Director's Rule 5-502 This rule explains the business license tax and utility tax treatment of activities related to information services and computer-related ...
  9. Director's Rule 5-521 With respect to stockbrokers and security houses, "gross income of the business" means the total of gross income from interest, gross income ...
  10. Director's Rule 5-522 The purpose of this rule is to provide guidance for taxpayers the regarding the qualifications and application of the lower tax rate (SMC ...
  11. Director's Rule 5-523 This rule defines the terms "precious metal bullion" and "monetized bullion," explains the business license tax deduction that applies to ...
  12. Director's Rule 5-481 This rule provides an overview of the taxation of motor carriers and trucking activities within the City of Seattle as of July 1, 2002. ...
  13. Director's Rule 5-405 This rule explains the application of Seattle's business license tax to sales by restaurants and similar businesses. Download a pdf of ...
  14. Director's Rule 5-404 This rule gives tax reporting information to persons who provide meals without a specific charge as well as an explanation as to how meals ...
  15. Public Electric Vehicle Charging We're installing fast public charging stations and curbside Level 2 chargers across our service area. City Light Public Charging Network
  16. Public Charging Incentive Program City Light offers charging providers significant financial incentives and support to grow their business in this rapidly expanding market. ...
  17. Business EV Charging Program Bring EV charging to your property with expert help and incentives from City Light! The Business EV Charging Program helps organizations ...
  18. Multifamily EV Charging Program Bring EV charging to your multifamily housing property with expert help and incentives! Bring EV charging to your multifamily housing ...
  19. Public Transit Electrification Electric buses, trains, and ferries create many health, cost, and environmental benefits that everyone can access. Public transit options ...
  20. Electric Vehicle Charging Installer Program Focuses on helping firms to obtain the proper certifications and licenses needed to work on electric vehicle projects. The future of ...
  21. Clean Fuel Standard Clean Fuel Standard The fuel that vehicles like cars, trucks, buses, trains, and ferries use to travel – and how that fuel is created – ...
  22. Heating and Cooling Interested in efficient heating, cooling and water heating? We offer resources to help you make decisions about your technology options. ...
  23. Skagit River Hydroelectric Project Located in Whatcom, Skagit, and Snohomish counties in the upper watershed of the Skagit River in the Cascade Mountains. The Skagit River ...
  24. Boundary Hydroelectric Project Boundary Dam is located on the Pend Oreille River near the city of Metaline Falls, Washington. Boundary Dam is located on the Pend ...
  25. Cedar Falls Hydroelectric Project Located in east King County in the Cascade Mountains, the Cedar Falls Hydroelectric Project was City Light's first hydroelectric plant built ...