Seattle Municipal Code Table of Contents

Title 5  REVENUE, FINANCE AND TAXATION

This title is intended for those provisions of the Code which relate to City taxation, funds, budgeting and claims against the City.
  • Chapters:
  • Subtitle I General Regulations
Cross reference: Debt Management Policy Advisory Committee Ch. 3.76
For provisions regarding refunds of fees for blueprint or photography work and for certain Park and Recreation Department fees, see Chapter 3.106 of this Code.
  • 5.04      Investment of City Funds
  • 5.06      City Investments
  • 5.08      Transfers Within Department Budgets
  • 5.09      Opinion-Gathering Activities
  • 5.10      Registration of Bonds
  • 5.12      Accounting Procedure
  • 5.14      Procedures and Documentation—City Moneys
  • 5.16      Warrants
  • 5.20      Bills by City Departments for Labor or Materials
  • 5.22      Payments Via Credit and Debit Cards and Electronic Commerce
  • 5.24      Claims for Injuries or Damages
  • 5.28      Bonds in Civil Actions
  • 5.30      Definitions
  • 5.32      Revenue Code
  • 5.33      Small Grants
  • 5.34      Small Donations
  • Subtitle II Taxes
  • Chapters:
  • 5.35      Commercial Parking Tax
  • 5.40      Admission Tax
  • 5.45      Business License Tax
  • 5.46      Square Footage Tax
  • 5.48      Business Tax—Utilities
  • 5.52      Gambling Tax
  • 5.55      General Administrative Provisions
  • 5.56      Leasehold Excise Tax
  • 5.60      Sales and Use Tax
  • 5.64      Tax on Sale of Real Estate
  • 5.68      Use Tax—Natural or Manufactured Gas
  • 5.72      Multifamily Housing Property Tax Exemption
  • 5.73      2004 Multifamily Housing Property Tax Exemption Program
  • Subtitle III Funds
  • 5.76      Table of Funds
  • 5.78      Gift Catalogue
  • 5.80      Cumulative Reserve Subfund
  • 5.81      School Zone Fixed Automated Camera Revenues
Statutory Reference: For statutory provisions on investment of City funds, see RCW Ch. 35.39.
Statutory Reference: For statutory provisions regarding disclosure of public records, see RCW Ch. 42.17.
Statutory Reference: For statutory provisions on warrants, see RCW Ch. 39.56; for provisions on payment of warrants by the City Treasurer, see Charter Art. VIII § 9
Statutory Reference: for provisions regarding the State Accounting Act, see RCW 43.09.210; for provisions regarding payment of claims against municipal corporations for contractual purposes, see RCW 42.24.080.
Statutory Reference: For Charter provisions on claims for damages see Charter Art. IV § 14; for statutory provisions on actions against political subdivisions, see RCW Ch.
Statutory Reference: For statutory provisions authorizing cities to tax certain gambling activities, see RCW 9.46.110.
Statutory Reference: For statutory provisions on leasehold excise taxes, see RCW Ch. 82.29A.