Director's Rule 5-807
Outdoor advertising and advertising display services
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
DIRECTOR'S CERTIFICATION
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.