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1. History of the Office of City Attorney/Corporation Counsel http://seattle.gov/city-archives/seattle-facts/city-officials/corporation-c ... Brief history of the Seattle City Attorney's position and the City's Law Department. The following history and biographical sketches were ...
2. Director's Rule 5-013 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Effective January 1, 2026, this rule explains the application of the City of Seattle business license tax threshold and standard deduction ...
3. Director's Rule 5-981 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The social housing tax is imposed on businesses at a rate of 5% on compensation that exceeds $1 million paid in Seattle to an employee. ...
4. Director's Rule 5-990 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule sets forth the circumstances under which disclosures of statistics are authorized and provides (1) definitions; (2) criteria for ...
5. Director's Rule 5-503 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule is intended to assist taxpayers in determining tax liability for digital products and digital codes. Download a pdf of this rule ...
6. Director's Rule 99-1 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... A rule authorizing and establishing convenience fees on remote payment transactions when customers pay by credit or debit card using any ...
7. Director's Rule 5-801 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Persons engaged in rendering personal or professional services, or any business activity other than, or in addition to, those for which a ...
8. Director's Rule 5-536 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the application of the Seattle business license tax ordinance to persons who rent or lease tangible personal property or ...
9. Director's Rule 5-501 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the business license tax treatment of activities related to computer hardware. Such activities include, but are not ...
10. Director's Rule 5-300 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the taxation of persons engaged in telephone business, including the rendering of telecommunications services or other ...
11. Director's Rule 5-131 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... 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 ...
12. Director's Rule 5-125 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... 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 ...
13. Director's Rule 5-112 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Persons manufacturing or extracting tangible personal property for commercial or industrial use are subject to tax under the classifications ...
14. Director's Rule 5-111 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the application of the business license tax to manufacturers and processors for hire. Download a pdf of this rule ...
15. Director's Rule 5-100 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the application of the business license tax to persons extracting natural products. Download a pdf of this rule ...
16. Director's Rule 5-069 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains Seattle's business license tax deduction requirements with regard to Life Science Research deductions. Download a pdf ...
17. Director's Rule 5-068 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains Seattle's business license tax exemption requirements with regard to pool purchases. Download a pdf of this rule ...
18. Director's Rule 5-067 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... In general, retail sellers who sell tangible personal property at cost to another seller of the same kind of tangible personal property to ...
19. Director's Rule 5-066 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... SMC 5.45.100 B provides a business license tax deduction for amounts derived from activities and charges of essentially a non-business ...
20. Director's Rule 5-065 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the circumstances under which taxes may be deducted from the gross amount reported as the measure of tax under the ...
21. Director's Rule 5-064 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the Seattle business license tax as it applies to credit losses, bad debts, and recovery of previously reported losses. ...
22. Director's Rule 5-063 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... When the purchaser returns goods purchased and the entire selling price is refunded or credited to the purchaser, the seller may deduct an ...
23. Director's Rule 5-060 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the application of Seattle's business license tax to intrastate, interstate and international sales of tangible personal ...
24. Director's Rule 5-047 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The intent of this rule is to provide guidance on the new method of apportioning service income beginning Jan. 1, 2020. Download a pdf of ...
25. Director's Rule 5-046 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The purpose of this rule is to ensure taxpayers clearly reflect their true gross income attributable to business activities or transactions ...