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1. Director's Rule 5-009 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the time period that can be covered during an audit or review by the Director of the taxpayer's records to ascertain ...
2. Director's Rule 5-008 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule defines the requirements for the maintenance and retention of books, records, and other source of information. Download a pdf of ...
3. Director's Rule 5-007 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Nonassessable penalties are penalties that the law imposes automatically when the facts giving rise to them occur. There is no right to ...
4. Director's Rule 5-006 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Taxpayers have a responsibility to become informed about applicable tax laws and to correctly and timely report their tax liability. ...
5. Director's Rule 5-005 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... All payments of taxes imposed under Title 5 of the Seattle Municipal Code are due and payable in accordance with the provisions contained ...
6. Director's Rule 5-004 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The business license tax certificate is personal and nontransferable except as provided in 5.55.030(G) and this rule. Download a pdf of ...
7. Director's Rule 5-980 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The payroll expense tax is computed on the total payroll expense paid in Seattle to employees with annual compensation that meets or exceeds ...
8. Director's Rule 5-002 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Every person, whether located inside or outside the City of Seattle engaged in any business activity in the City shall apply for and obtain ...
9. Director's Rule 5-003 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The Director, or his or her designee, shall notify a licensee in writing by certified mail of the refusal to renew or revocation of his or ...
10. Director's Rule 5-042 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... 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 ...
11. Director's Rule 5-126 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Persons making conditional sales or other installment sales of tangible personal property must report the total selling price of such sales ...
12. Director's Rule 5-127 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... In computing the business license tax, no deduction is allowed to a seller with respect to sales to the Federal Government, its departments ...
13. Director's Rule 5-129 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This section explains the Seattle business license tax as it relates to sales to and on Tribal reservations. Download a pdf of this rule ...
14. Director's Rule 5-130 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... (a)The term "Selling price" means the consideration, whether money, credits, rights, or bfher property expressed in the terms of money paid ...
15. Director's Rule 5-132 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Any person who leases departments or space within their store or business to another business entity may include in its tax returns the ...
16. Director's Rule 5-133 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... How the business license tax is applied to warranties and maintenance agreements Download a pdf of this rule Warranties and ...
17. Director's Rule 5-193 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This section explains the Seattle business and occupation tax on activities involving waterborne transportation of persons or property ...
18. Director's Rule 5-930 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Seattle's square footage business tax applies to businesses located in Seattle and is based on the amount of square feet used to conduct its ...
19. Director's Rule 5-953 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the Sweetened Beverage Tax (SBT) as imposed by Chapter 5.53 of the Seattle Municipal Code (SMC), an excise tax on the ...
20. Director's Rule 5-960 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Utilizing its taxing authority granted by the Washington State Constitution and the Washington State Legislature, the City of Seattle will ...
21. Director's Rule 5-970 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Utilizing its taxing authority granted by the Washington State Constitution and the Washington State Legislature, effective July 1, 2020, ...
22. Director's Rule 5-275 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Persons installing, cleaning, constructing, imprinting, decorating, beautifying, repairing or otherwise altering or improving tangible ...
23. Director's Rule 5-810 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Publishers of newspapers, magazines and periodicals, whether or not they print the same, are taxable under the printing and publishing ...
24. Director's Rule 5-925 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The tax is levied upon the person owning or operating the motor vehicle and shall be collected by the owner or operator of a commercial ...
25. Director's Rule 5-900 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule sets forth: (1) approved methods for counting the number of admissions to nightclubs; (2) record keeping requirements; (3) the use ...