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Director's Rule 5-801
Persons engaged in rendering personal or professional services, or any business activity other than, or in addition to, those for which a ...
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Director's Rule 5-501
This rule explains the business license tax treatment of activities related to computer hardware. Such activities include, but are not ...
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Director's Rule 5-125
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 ...
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Director's Rule 5-064
This rule explains the Seattle business license tax as it applies to credit losses, bad debts, and recovery of previously reported losses. ...
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Director's Rule 5-046
The purpose of this rule is to ensure taxpayers clearly reflect their true gross income attributable to business activities or transactions ...
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Director's Rule 5-012
This section explains the procedures relating to refunds or credits for overpayment of taxes, penalties, or interest. Download a pdf of ...
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Director's Rule 5-620
This rule provides tax reporting information to persons operating hospitals, medical care facilities, and adult family homes. Download a ...
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Director's Rule 5-702
This rule describes the business tax implications for businesses using coin-operated vending machines, amusement devices and machines ...
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Director's Rule 5-720
This rule explains the taxation of persons operating establishments such as hotels, motels, and bed and breakfast facilities, which provide ...
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FAQs
FAQs Frequently Asked Questions Background Why is the City requiring Building Tune-Ups? Why didn't the city make Tune-Ups ...
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Infrastructure Evolution: Building Seattle's Foundation for an ...
Infrastructure investments will enable a rapid transition to an electrified transportation system. To support the widespread adoption of ...
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Seattle University
Seattle University has a Major Institution Implementation Advisory Committee that represents the interests of the institution, the ...
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Georgetown Off-Leash Area Development
Seattle Parks and Recreation is working with other City departments to build a new off-leash area at the Georgetown site. Location 1035 ...
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Magnuson Park History
For much of the 20th century, a Naval Air Base occupied the land at Sand Point, on the shores of Lake Washington. It is now home to Warren ...
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Noise Complaints
How to report a noise complaint What noises are illegal? Loud House Parties (Residential Disturbances) Noise is unlawful if: There ...
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AG 1095: Underground Storage Tank (UST)
Long term, annually renewable permit for Underground Storage Tanks (USTs) located in the public right-of-way Underground Storage Tank ...
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AG 1089A: Vending in the Authorized Stadium and Event Center ...
Learn how to vend from a cart, vehicle, or display table and/or tent in an authorized Stadium Event Vending area A Street Use permit for ...
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Annual Truck Permits – Commercial Vehicle Load Zone Conditions of ...
Annual Truck Permits – Commercial Vehicle Load Zone Conditions of Use SMC 11.14.113 Commercial vehicle load zone "Commercial vehicle ...
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Apply for Sewer Submeters
Information required to apply for a sewer submeter. Application resources Sewer Submeter Billing Application Form (PDF) Installation ...
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Third-Party Hauling Requirements for Construction Materials
Hauling Requirements Trucks hauling construction and demolition materials. Many construction and demolition contractors will choose ...
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Composting Benefits
Composting Benefits Composting is good for the earth Saves energy : Food waste is one third of the Seattle's residential garbage, some ...
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Keep Your Water Meter Accessible
Keep Your Water Meter Accessible Our staff reads your meter every month or two months, depending on your account type. Please keep your ...
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Meter Size
Meter Size Water usage at a property can vary over the years due to changes in the number of occupants or in the type of business, as you ...
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Side Sewer Repair Methods
Repair Methods Side sewer under a City street exposed during repair by a contractor Once you have determined that a side sewer repair ...
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Green Stormwater Infrastructure
Green Stormwater Infrastructure Together, we can use Green Stormwater Infrastructure (GSI) to collect, slow, and treat rain once it hits ...
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