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 payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions—Computing time periods—Failure to file returns.
  • 5.55.050   Payment methods—Mailing returns or remittances—Time extension—Deposits—Recording payments—Payment must accompany return—NSF checks.
  • 5.55.060   Records to be preserved—Examination—Inspection—Search warrants—Estoppel to question assessment.
  • 5.55.070   Accounting methods.
  • 5.55.080   City contracts—Payment 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 interest—Credit or refund—Interest rate—Statute of limitations.
  • 5.55.110   Late payment—Disregard of written instructions—Evasion—Penalties.
  • 5.55.120   Cancellation of penalties.
  • 5.55.125   Amnesty
  • 5.55.130   Taxpayer quitting business—Liability 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 Disclosure—Confidentiality—Information sharing
  • 5.55.210   Tax constitutes debt.
  • 5.55.220   Unlawful actions—Violation—Penalties.
  • 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