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Legislative Research Guide
The City of Seattle passes laws that affect the people who live in, work in, and visit the city. We have some tools to help you find out ...
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Cannabis Equity
Cannabis Equity Protect page Cannabis Equity in Our Community - A Racial Equity Toolkit Project Are you interested in addressing ...
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Final Draft 2023 Annual Action Plan
The City of Seattle announces the release of the Final Draft 2023 Annual Action Plan (AAP) to the 2018-2023 Consolidated Plan for Housing ...
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RapidRide G Line – Madison St
New, reliable, and frequent bus service between 1st Ave in downtown Seattle to Martin Luther King Jr Way Last updated: March 3, 2025 ...
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Child Care Assistance Program - Provider Support
Learn how to become a CCAP provider, access provider resources, and find out what's new inside CCAP! The Child Care Assistance Program ...
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Laws, Regulations and Fees
Notices and regulations for taxis, for-hire vehicles and transportation network companies. The City of Seattle and King County have long ...
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Laws, Rules, and Policies
View laws, rules, and policies. The PSCSC is directed and authorized by municipal and state law to oversee the City’s merit-based ...
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Transit Capital Projects
What are Transit Capital Projects and why are they important? STM funding supports planning, design, and/or construction of several ...
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Report Offers Strategies to Strengthen Workforce Development in ...
New report offers blueprint to improve workforce conditions and economic stability of all our residents – immigrants and native born alike ...
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Meeting Agendas and Minutes
Meeting dates and digital copies of agendas and minutes. Commission Meeting Agendas and Minutes Please note that CPC Public Meetings ...
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Residential Drinking Water Rates
Residential Water Rates Base Service Charges 2025 All charges per month, per meter and effective January 1, 2025.  Water pipe ...
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Contact Us
Contact information and organizational chart Contact info for the City Finance leadership team Questions about business taxes or ...
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Director's Rule 5-801
Persons engaged in rendering personal or professional services, or any business activity other than, or in addition to, those for which a ...
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Director's Rule 5-100
This rule explains the application of the business license tax to persons extracting natural products. Download a pdf of this rule ...
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Director's Rule 5-066
SMC 5.45.100 B provides a business license tax deduction for amounts derived from activities and charges of essentially a non-business ...
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Director's Rule 5-039
This rule states the conditions that serve to indicate whether a person is engaging in business or is an employee. Download a pdf of this ...
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Director's Rule 5-038
The following principles govern the applicability of tax rate changes imposed under Title 5 of the Seattle Municipal Code with respect to ...
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Director's Rule 5-034
This rule explains the business license tax and utility taxation of finance charges, carrying charges, interest and/or penalties received by ...
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Director's Rule 5-033
For the purpose of determining tax liability of persons making sales of tangible personal property or providing services, a sale takes place ...
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Director's Rule 5-008
This rule defines the requirements for the maintenance and retention of books, records, and other source of information. Download a pdf of ...
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Director's Rule 5-006
Taxpayers have a responsibility to become informed about applicable tax laws and to correctly and timely report their tax liability. ...
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Director's Rule 5-005
All payments of taxes imposed under Title 5 of the Seattle Municipal Code are due and payable in accordance with the provisions contained ...
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Director's Rule 5-600
This rule explains the application of Seattle's business license tax to educational institutions, school districts, student organizations, ...
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Director's Rule 5-700
This rule provides tax reporting instructions for persons who provide amusement, recreation, and physical fitness services, including ...
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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 ...
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