Seattle Business Tax Rules
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Pursuant to the Seattle Municipal Code (SMC), Section 5.44.130, The Finance Director, acting on behalf of The City of Seattle, hereby adopts the following Business Tax Rules to implement the SMC, Chapter 5.44, to assist the taxpayer in filing returns and in determining the amount of tax due. These rules were adapted in part from the rules and regulations of the State of Washington, Department of Revenue (Washington Administrative Code, Chapter 458-20) in effect as of 1995. In the event of a conflict between a rule adopted herein, and an ordinance of The City of Seattle, the ordinance prevails.