Seattle Municipal Code Table of Contents
Title 5 REVENUE, FINANCE AND TAXATION
Chapter 5.55 GENERAL ADMINISTRATIVE PROVISIONS
- Sections:
- 5.55.010 Application of chapter stated.
- 5.55.020 Definitions.
- 5.55.030 License requirements.
- 5.55.040 When due and payableReporting periodsMonthly, quarterly, and annual returnsThreshold provisionsComputing time periodsFailure to file returns.
- 5.55.050 Payment methodsMailing returns or remittancesTime extensionDepositsRecording paymentsPayment must accompany returnNSF checks.
- 5.55.060 Records to be preservedExaminationInspectionSearch warrantsEstoppel to question assessment.
- 5.55.070 Accounting methods.
- 5.55.080 City contractsPayment of fee and tax before final payment for work.
- 5.55.090 Interest on underpayment of tax.
- 5.55.095 Time in which assessment may be made.
- 5.55.100 Overpayment of tax, penalty, or interestCredit or refundInterest rateStatute of limitations.
- 5.55.110 Late paymentDisregard of written instructionsEvasionPenalties.
- 5.55.120 Cancellation of penalties.
- 5.55.125 Amnesty
- 5.55.130 Taxpayer quitting businessLiability of successor.
- 5.55.140 Review of Director's assessment or denial of refund.
- 5.55.150 Appeal to the Hearing Examiner
- 5.55.160 Judicial Review of the Hearing Examiner's decision.
- 5.55.165 Director of Finance and Administrative Services to make rules.
- 5.55.170 Ancillary authority of Director.
- 5.55.180 Mailing of notices.
- 5.55.190 Tax declared additional.
- 5.55.200 Public DisclosureConfidentialityInformation sharing
- 5.55.210 Tax constitutes debt.
- 5.55.220 Unlawful actionsViolationPenalties.
- 5.55.225 Police powers of special commissioned officers.
- 5.55.230 Refusal to issue, revocation of, or refusal to renew business license
- 5.55.235 License not obtained.
- 5.55.240 Closing agreement provisions.
- 5.55.250 Charge-off of uncollectible taxes.
- 5.55.260 Personal liability of persons in control of admission and commercial taxes.
- 5.55.270 Severability