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Director's Rule 5-404
This rule gives tax reporting information to persons who provide meals without a specific charge as well as an explanation as to how meals ...
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Highlights
Highlights of recent achievements by the Age Friendly Seattle initiative Activities and accomplishments are listed in reverse chronological ...
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Heating Oil Tax - Repealed
Tax would have been applied to businesses that distribute heating oil in Seattle. The Seattle City Council passed a repeal of the Heating ...
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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 5-807
Persons engaged in the business of outdoor advertising or advertising display services are taxable under the service and other business ...
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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 5-503
This rule is intended to assist taxpayers in determining tax liability for digital products and digital codes. Download a pdf of this rule ...
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Director's Rule 5-009
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 ...
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Director's Rule 5-300
This rule explains the taxation of persons engaged in telephone business, including the rendering of telecommunications services or other ...
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Director's Rule 5-047
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 ...
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Director's Rule 5-277
How business license taxes affect business involved with clearing land, moving earth, cleaning, fumigating, razing or moving existing ...
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Director's Rule 5-033
For the purpose of determining tax liability of persons making sales of tangible personal property or providing services, a sale takes place ...
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Storefront Repair Fund
The Storefront Repair Fund reimburses business owners for the cost of repairs for property damage for up to three different incidents. ...
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Calendar
Calendar of deadlines and events Business tax and license events and filing/payment deadlines
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Our Contracting Process
Typically, Parks formally solicits new services and program providers for established partnership relationships, e.g., operation of ...
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Director's Rule 5-953
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 ...
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Director's Rule 5-990
This rule sets forth the circumstances under which disclosures of statistics are authorized and provides (1) definitions; (2) criteria for ...
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Small Business Capital Access Program
Grants to pay down 20% of the principal on qualifying loans. Updated May 2025 Our Capital Access Program helps small businesses grow ...
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Director's Rule 5-031
The measure of the tax is the gross proceeds of sale. Download a pdf of this rule Measure of Tax - Retailers and Wholesalers (1) ...
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Get Licensed
After completing your business plan, it’s time to register your business. Register your business BEFORE signing a lease or spending any ...
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Director's Rule 5-068
This rule explains Seattle's business license tax exemption requirements with regard to pool purchases. Download a pdf of this rule ...
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Director's Rule 5-901
Once a music venue secures a certificate of exemption, admission tax as imposed in SMC Section 5.40.020 shall not be charged to any person ...
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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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About City Finance
City Finance is responsible for the financial operations of the City of Seattle. Our Vision: Be a leader in public-sector financial ...
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Green Economy
Green jobs and clean energy jobs. Businesses involved in resource conservation, sustainability, and climate change. The green economy is ...
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