Director's Rules
City Finance director's rules are governed by ordinances passed by the City Council and codified in the Seattle Municipal Code. Under the authority of the City Finance director, we may draft rules to help implement new laws, provide more detail on the laws passed and provide additional guidance for customers and taxpayers. These rules are then recorded and made publicly available.
Draft Rules
The City of Seattle City Finance Director, acting under authority of the Seattle Municipal Code (SMC) Chapters 3.02, 5.45, and 5.55, proposes the adoption of the following amended Seattle Director's Rules.
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Dir. Rule 5-806 |
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Dir. Rule 5-500 |
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Dir. Rule 5-503 |
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Dir. Rule 5-502 |
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Dir. Rule 5-804 |
Public Hearing and Comment
On Tuesday, October 20, 2026, at 10 AM PT, the Office of City Finance will hold a public hearing to consider the proposed rules. The hearing will be hosted online on Webex. You may register to attend the public hearing regarding amended rules for certain service activities reclassified to retail by clicking this link.
The Office of City Finance invites all interested persons to present data and provide comments pertaining to the proposed rules, either orally at the hearing or in writing at or before the hearing. Please mail or deliver written comments to:
Office of City Finance
Attn: Kevin Guichon, Tax Policy Analyst
License and Tax Administration
700 Fifth Avenue, Suite 4250
PO Box 34214
Seattle, WA 98124-4214
Or via email at: Kevin.Guichon@seattle.gov
If you would like a paper copy of the proposed rules, please call 206-684-8484, FAX 206-684-5170, email: tax@seattle.gov, or submit a written request to the License and Tax Administration offices, 700 Fifth Avenue, Suite 4250, P.O. Box 34214, Seattle, WA 98124-4214.
Please be aware that written communications and webinar registration information - including email addresses, names, and business affiliations - are potentially subject to public disclosure, in whole or in part, pursuant to the Washington State Public Records Act, RCW 42.56 et seq.
Final Rules
Seattle business tax ordinance director's rules
| Title | City Clerk File No. | Rule No. |
|---|---|---|
| Business License Tax Requirements | 323619 | 5-002 |
| Business License Suspension and Revocation | 319877 | 5-003 |
| Transfer of a Business License | 319878 | 5-004 |
| Time Payments | 319879 | 5-005 |
| Tax Returns - Filing and Payment | 321526 | 5-006 |
| Penalties | 322716 | 5-007 |
| Record-Keeping Requirements | 319881 | 5-008 |
| Limitations on Tax Assessments | 319882 | 5-009 |
| Refunds | 319883 | 5-012 |
| Business License Tax Threshold and Standard Deduction | 323621 | 5-013 |
| Persons Making Sales Through a Direct Seller's Representative | 319884 | 5-030 |
| Measure of Tax - Retailers and Wholesalers | 309763 | 5-031 |
| Measure of Tax - Service and Other Business Activities | 321527 | 5-032 |
| When Tax Liability Arises | 308773 | 5-033 |
| Finance Charges, Carrying Charges, Interest and Penalties | 319885 | 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 | 319886 | 5-039 |
| Corporations, Massachusetts Trust | 307453 | 5-040 |
| Successor Liability | 308773 | 5-042 |
| Engaging in Business | 319887 | 5-043 |
| Value of Products | 308773 | 5-044 |
| Allocation and Apportionment Methods | 321528 | 5-045 |
| Valuing the Measure of the Tax for Business Activities between Related, Controlled or Affiliated Persons | 310907 | 5-046 |
| Apportionment of Service Receipts | 321529 | 5-047 |
| 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 | 319888 | 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 | 319889 | 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 | 319891 | 5-132 |
| Warranties and Maintenance Agreements | 322717 | 5-133 |
| Interstate Activities of Waterborne Transportation | 319894 | 5-193 |
| 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 Moving Existing Buildings and Janitorial Services | 309125 | 5-277 |
| Telecommunications Service, Telephone Business and Telephone Service | 309125 | 5-300 |
| Sales of Meals | 319893 | 5-404 |
| Restaurants, Cocktail Bars, Taverns and Similar Businesses | 307453 | 5-405 |
| Motor Carriers - Trucking | 307453 | 5-481 |
| Computer Software | 322718 | 5-500 |
| Computer Hardware | 322719 | 5-501 |
| Taxation of Information Services and Computer-Related Services | 322720 | 5-502 |
| Digital Products | 322721 | 5-503 |
| 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 | 319896 | 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 | 323620 | 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 |
| Outdoor Advertising and Advertising Display Services | 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 | 319897 | 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 |
| Heating Oil Tax | 321756 | 5-960 |
| Transportation Network Company (TNC) Tax | 321891 | 5-970 |
| Payroll Expense Tax | 322022 | 5-980 |
| Social Housing Tax | 323458 | 5-981 |
| Information Requests - Aggregation and Confidentiality | 322722 | 5-990 |