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Creek Culverts
https://www.seattle.gov/utilities/your-services/sewer-and-drainage/drainage ...
Creek Culverts In Seattle there are 65 miles of creek; 21 creek miles are in pipes. When a pipe carries a creek under a roadway or other ...
0.012674842 | 20251205T22:03:49
x178856
Domestic Partnerships and Marriage Equality in Seattle
https://www.seattle.gov/cityarchives/exhibits-and-education/online-exhibits ...
Legislation and other events that led to legal domestic partnerships - and eventually same sex marriage - in Seattle. Over the course of ...
0.0125387795 | 20251205T22:04:16
x30374
Director's Rule 5-131
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
No deduction is allowed from the selling price or gross proceeds of sales for trade-ins. Download a pdf of this rule Trade-ins, selling ...
0.0125041381 | 20251205T22:03:52
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Director's Rule 5-125
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
The business license tax does not apply to casual or isolated sales pursuant to SMC 5.45.090 X. Download a pdf of this rule Casual or ...
0.0125041381 | 20251205T22:04:46
x144552
Director's Rule 5-112
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Persons manufacturing or extracting tangible personal property for commercial or industrial use are subject to tax under the classifications ...
0.0125041381 | 20251205T22:03:58
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Director's Rule 5-068
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
This rule explains Seattle's business license tax exemption requirements with regard to pool purchases. Download a pdf of this rule ...
0.0125041381 | 20251205T22:04:34
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Director's Rule 5-067
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
In general, retail sellers who sell tangible personal property at cost to another seller of the same kind of tangible personal property to ...
0.0125041381 | 20251205T22:04:13
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Director's Rule 5-064
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
This rule explains the Seattle business license tax as it applies to credit losses, bad debts, and recovery of previously reported losses. ...
0.0125041381 | 20251205T22:05:11
x144513
Director's Rule 5-063
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
When the purchaser returns goods purchased and the entire selling price is refunded or credited to the purchaser, the seller may deduct an ...
0.0125041381 | 20251205T22:04:39
x144512
Director's Rule 5-044
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
In cases where there is not a selling price for the goods, or the goods are manufactured for the person's own use, the value of products is ...
0.0125041381 | 20251205T22:05:05
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Director's Rule 5-040
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Each separately organized corporation is a "person" within the meaning of the law, notwithstanding its affiliation with or relation to any ...
0.0125041381 | 20251205T22:04:55
x144457
Director's Rule 5-035
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
This rule explains that freight and delivery costs charged to the buyer are generally part of the selling price. Download a pdf of this ...
0.0125041381 | 20251205T22:04:59
x144453
Director's Rule 5-042
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
A person to whom business property is sold or transferred, or who is obligated to perform the terms of a contract, may be liable to pay the ...
0.0125041381 | 20251205T22:04:26
x144466
Director's Rule 5-126
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Persons making conditional sales or other installment sales of tangible personal property must report the total selling price of such sales ...
0.0125041381 | 20251205T22:05:03
x144553
Director's Rule 5-130
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
(a)The term "Selling price" means the consideration, whether money, credits, rights, or bfher property expressed in the terms of money paid ...
0.0125041381 | 20251205T22:04:26
x144556
Director's Rule 5-132
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Any person who leases departments or space within their store or business to another business entity may include in its tax returns the ...
0.0125041381 | 20251205T22:04:55
x144594
Director's Rule 5-275
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Persons installing, cleaning, constructing, imprinting, decorating, beautifying, repairing or otherwise altering or improving tangible ...
0.0125041381 | 20251205T22:04:20
x144599
Director's Rule 5-802
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
This rule explains the taxability of amounts received for legal, arbitration, and mediation services. Download a copy of this rule ...
0.0125041381 | 20251205T22:04:44
x144958
Director's Rule 5-803
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
A consignee, bailee, factor, agent or auctioneer, refers to one who has either actual or constructive possession of tangible personal ...
0.0125041381 | 20251205T22:04:07
x144959
Director's Rule 5-806
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
The gross income received for advertising services, including commissions or discounts received for articles purchased as agents on behalf ...
0.0125041381 | 20251205T22:04:50
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Director's Rule 5-804
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
The gross income received by a staffing business is subject to Seattle's business license tax, and possibly Seattle's utilities tax. The ...
0.0125041381 | 20251205T22:03:58
x144962
Director's Rule 5-807
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Persons engaged in the business of outdoor advertising or advertising display services are taxable under the service and other business ...
0.0125041381 | 20251205T22:03:53
x144963
Director's Rule 5-809
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
This rule discusses the application of the business license tax to laundries, dry cleaners, laundry pickup and delivery services, ...
0.0125041381 | 20251205T22:04:33
x144964
Director's Rule 5-524
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
The gross receipts of "abstract," title insurance" and "escrow" businesses include all service charges representing an abstract fee, a ...
0.0125041381 | 20251205T22:04:05
x144696
Director's Rule 5-530
https://www.seattle.gov/city-finance/about-city-finance/directors-rules/dir ...
Amounts derived from the sale of real estate or from the rental of real estate are exempt from taxation under the business license tax. ...
0.0125041381 | 20251205T22:04:50
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