Seattle Municipal Code Table of Contents

Title 5  REVENUE, FINANCE AND TAXATION

Chapter 5.45  BUSINESS LICENSE TAX

  • Sections:
  • 5.45.010   Exercise of revenue license power.
  • 5.45.020   Administrative provisions.
  • 5.45.030   Definitions.
  • 5.45.040   Agency—Sales and services by agent, consignee, bailee, factor or auctioneer.
  • 5.45.050   Imposition of the tax—Tax or fee levied
  • 5.45.070   Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
  • 5.45.076   Assignment of gross income derived from intangibles.
  • 5.45.080   Persons conducting business both within and without the City
  • 5.45.081   Assignment of revenues
  • 5.45.082   Ancillary activities of motor carriers and freight brokers
  • 5.45.090   Exemptions.
  • 5.45.100   Deductions.
  • 5.45.110   Application to City's business activities.
  • 5.45.120   Tax part of operating overhead.