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1. Director's Rule 5-045 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Beginning January 1, 2008, RCW 35.102.130 established new allocation and apportionment requirements for cities with a gross receipt business ...
2. Director's Rule 5-044 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... 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 ...
3. Director's Rule 5-043 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Seattle Municipal Code Chapter 5.45 imposes an excise tax upon the privilege of "engaging in business activities" within Seattle. Download ...
4. Director's Rule 5-040 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... Each separately organized corporation is a "person" within the meaning of the law, notwithstanding its affiliation with or relation to any ...
5. Director's Rule 5-039 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule states the conditions that serve to indicate whether a person is engaging in business or is an employee. Download a pdf of this ...
6. Director's Rule 5-038 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The following principles govern the applicability of tax rate changes imposed under Title 5 of the Seattle Municipal Code with respect to ...
7. Director's Rule 5-037 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... In computing tax liability under the business license tax, admission tax, or utility tax, one of the following accounting methods must be ...
8. Director's Rule 5-035 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains that freight and delivery costs charged to the buyer are generally part of the selling price. Download a pdf of this ...
9. Director's Rule 5-034 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This rule explains the business license tax and utility taxation of finance charges, carrying charges, interest and/or penalties received by ...
10. Director's Rule 5-033 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... For the purpose of determining tax liability of persons making sales of tangible personal property or providing services, a sale takes place ...
11. Director's Rule 5-032 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The measure of the tax is gross income of the business. Download a pdf of this rule Measure of Tax - Service and Other Business ...
12. Director's Rule 5-031 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... The measure of the tax is the gross proceeds of sale. Download a pdf of this rule Measure of Tax - Retailers and Wholesalers (1) ...
13. Director's Rule 5-030 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... A person making sales to or through a direct seller’s representative is subject to the business license tax in the same manner as other ...
14. Director's Rule 5-012 http://seattle.gov/city-finance/about-city-finance/directors-rules/director ... This section explains the procedures relating to refunds or credits for overpayment of taxes, penalties, or interest. Download a pdf of ...
15. 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 ...
16. 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 ...
17. 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 ...
18. 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. ...
19. 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 ...
20. 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 ...
21. 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 ...
22. 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 ...
23. 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 ...
24. 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 ...
25. 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 ...