• Title 5 - REVENUE, FINANCE AND TAXATION Amended

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• Subtitle I - General Regulations
• Chapter 5.04 - INVESTMENT OF CITY FUNDS
• 5.04.020 - Property tax—Investment policy
• 5.04.030 - Property tax—Transfer from King County
• Chapter 5.06 - CITY INVESTMENTS
• 5.06.010 - Investment authority.
• 5.06.030 - Fund investments—Interfund loans.
• 5.06.040 - Investment policies.
• 5.06.050 - Reports.
• Chapter 5.09 - OPINION-GATHERING ACTIVITIES
• 5.09.010 - Purpose.
• 5.09.020 - Definitions
• 5.09.030 - Restriction; approval process.
• 5.09.040 - Opinion-gathering required by ordinance, contract, collective bargaining agreement, or law.
• 5.09.050 - Noncompliance.
• 5.09.060 - Duration and evaluation.
• Chapter 5.10 - REGISTRATION OF BONDS
• 5.10.010 - Purpose.
• 5.10.020 - Definitions.
• 5.10.030 - Registration—Method—Effect.
• 5.10.040 - Denominations of registered bonds and obligations.
• 5.10.050 - System of registration—Contents.
• 5.10.060 - Fiscal agents—Designation.
• 5.10.070 - Director of Finance and Administrative Services as registrar.
• 5.10.080 - Contracts with fiscal agency.
• 5.10.090 - Statement of transfer restrictions.
• Chapter 5.12 - ACCOUNTING PROCEDURE
• 5.12.010 - Authority of Director of Finance and Administrative Services
• 5.12.020 - Monthly report
• 5.12.030 - Approval of report before publication
• 5.12.040 - Petty cash accounts—Establishment—Operation and expenditures
• 5.12.050 - Petty cash accounts—Administrative rules and regulations
• 5.12.060 - Billings under one dollar
• Chapter 5.14 - PROCEDURES AND DOCUMENTATION—CITY MONEYS
• 5.14.010 - Purpose—Scope
• 5.14.020 - Authority in Director of Finance and Administrative Services
• 5.14.030 - Duties of City personnel
• 5.14.040 - Certification of receivers, cashiers, and tellers
• 5.14.050 - Departmental functions
• 5.14.060 - Liability for loss as between department and Director of Finance and Administrative Services
• Chapter 5.16 - WARRANTS
• 5.16.010 - Cancellation of warrants
• 5.16.030 - Director of Finance and Administrative Services authorized to establish credit
• 5.16.040 - Lines of credit—Payment
• 5.16.050 - Warrant overdrafts
• Chapter 5.20 - BILLS BY CITY DEPARTMENTS FOR LABOR OR MATERIALS
• 5.20.010 - Issuance of bill for labor or material
• 5.20.020 - Correction of bill by credit voucher
• 5.20.030 - Recordkeeping—Notification of payment
• 5.20.040 - Deduction of credit voucher
• 5.20.050 - Payments under one dollar
• Chapter 5.22 - PAYMENTS VIA CREDIT AND DEBIT CARDS AND ELECTRONIC COMMERCE
• 5.22.010 - Authorization for acceptance of credit cards, debit cards, and electronic commerce
• 5.22.020 - Fees for credit, debit, and electronic payments
• Chapter 5.24 - CLAIMS FOR INJURIES OR DAMAGES
• 5.24.005 - Claims for damages
• 5.24.010 - Judgment/Claims Fund
• 5.24.020 - Payment of judgments
• 5.24.030 - Payment of claims
• 5.24.035 - Payments of claims under one dollar
• 5.24.040 - Advance payments—Grounds for payment
• 5.24.060 - Litigation expenses
• Chapter 5.28 - BONDS IN CIVIL ACTIONS
• 5.28.010 - Execution by Mayor and Clerk.
• Chapter 5.30 - DEFINITIONS
• 5.30.010 - Definition provisions
• 5.30.020 - Definitions, A—B.
• 5.30.025 - Definitions, C—D
• 5.30.030 - Definitions, E—F
• 5.30.035 - Definitions, G—M.
• 5.30.040 - Definitions, N—R.
• 5.30.050 - Definitions, S
• 5.30.060 - Definitions, T—Z
• 5.30.065 - Definitions—References to Chapter 82.32 RCW.
• 5.30.070 - Severability.
• Chapter 5.34 - SMALL DONATIONS
• Subtitle II - Taxes
• Chapter 5.35 - COMMERCIAL PARKING TAX
• 5.35.010 - Administrative Provisions.
• 5.35.020 - Definitions.
• 5.35.030 - Parking tax imposed
• 5.35.040 - Measure of Tax: Parking Fee.
• 5.35.050 - Exemptions from the Parking Tax.
• 5.35.060 - Collection and Remittance Of Tax.
• 5.35.070 - Use Of Revenues.
• 5.35.080 - Receipts To Transportation Fund.
• Chapter 5.38 - PAYROLL EXPENSE TAX
• 5.38.010 - Administrative provisions
• 5.38.020 - Definitions
• 5.38.025 - Determining compensation paid in Seattle to employees
• 5.38.030 - Tax imposed—Rate
• 5.38.040 - Exemptions from the payroll expense tax
• 5.38.045 - Deductions from the payroll expense tax
• 5.38.050 - Allocation and apportionment
• 5.38.055 - Payroll expense tax—Allocation of proceeds
• 5.38.060 - Payroll expense tax—When due
• 5.38.070 - Adjustments for inflation
• 5.38.080 - Tax in addition to other license fees or taxes
• 5.38.090 - Tax part of operating overhead
• 5.38.100 - Maintaining a level playing field
• 5.38.105 - Payroll Expense Tax Revenue Stabilization Account
• 5.38.110 - Rules and regulations
• 5.38.120 - Sunset
• Chapter 5.39 - TRANSPORTATION NETWORK COMPANY TAX
• 5.39.010 - Administrative provisions
• 5.39.020 - Definitions
• 5.39.030 - Tax imposed—Rates
• 5.39.040 - Deductions
• 5.39.050 - Tax threshold
• 5.39.060 - Transportation network company tax—When due
• 5.39.070 - Excise tax in addition to other license fees and taxes—Part of operating overhead
• 5.39.080 - Transportation network company tax—Constitutional limitation
• Chapter 5.40 - ADMISSION TAX
• 5.40.005 - General administrative provisions apply
• 5.40.010 - Definitions
• 5.40.020 - Tax levied
• 5.40.025 - Tax exemptions—Minimum charge—Specific exemptions—Colleges—Universities—Nonprofit organizations.
• 5.40.028 - Tax exemption—Musical venues
• 5.40.030 - Cabarets.
• 5.40.053 - Complimentary admission.
• 5.40.056 - Discount admission.
• 5.40.060 - Ticket information and unlawful acts
• 5.40.070 - Remittance of tax.
• 5.40.080 - Certificate of registration—Required—Application
• 5.40.085 - Certificate of exemption—Application, issuance—Cancellation—Proof of nonprofit status
• 5.40.086 - Elimination of exemptions.
• 5.40.090 - Certificate of registration—Transitory events—Owner/lessee and promoter/conductor jointly and severally liable.
• 5.40.120 - Receipts to Arts and Culture Fund
• Chapter 5.45 - BUSINESS LICENSE TAX
• 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.
• 5.45.075 - Deductions to prevent multiple taxation of manufacturing activities and, prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax.
• 5.45.076 - Assignment of gross income derived from intangibles.
• 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.
• Chapter 5.46 - SQUARE FOOTAGE TAX
• 5.46.010 - Administrative Provisions.
• 5.46.020 - Definitions.
• 5.46.030 - Tax imposed—Measure of the tax
• 5.46.040 - Square footage business tax—When due.
• 5.46.050 - Exemptions, credits and deductions from the square footage business tax.
• 5.46.060 - Maximum Square Footage Business Tax Credit.
• 5.46.070 - Tax In Addition To Other License Fees Or Taxes.
• Chapter 5.48 - BUSINESS TAX—UTILITIES
• 5.48.010 - Exercise of revenue license power.
• 5.48.015 - Administrative provisions.
• 5.48.020 - Definitions.
• 5.48.050 - Occupations subject to tax—Amount
• 5.48.055 - Solid waste activities subject to tax—Amount
• 5.48.060 - City of Seattle subject to tax.
• 5.48.070 - Exceptions and deductions
• 5.48.260 - Allocation of revenues—Cellular telephone service
• Chapter 5.50 - FIREARMS AND AMMUNITION TAX
• 5.50.010 - Administrative provisions
• 5.50.020 - Definitions
• 5.50.030 - Tax imposed; rates
• 5.50.040 - Firearms and ammunition tax—When due
• 5.50.050 - Deductions
• 5.50.060 - Exemptions
• Chapter 5.52 - GAMBLING TAX
• 5.52.005 - Administrative provisions
• 5.52.010 - Definitions
• 5.52.020 - Filing of intent to conduct activity
• 5.52.030 - Tax levied
• Chapter 5.53 - SWEETENED BEVERAGE TAX
• 5.53.010 - Administrative provisions
• 5.53.020 - Definitions
• 5.53.030 - Tax imposed; rates
• 5.53.040 - Sweetened beverage tax—When due
• 5.53.050 - Sweetened beverage tax—Exemptions
• 5.53.055 - Sweetened beverage tax—Allocation of proceeds
• 5.53.060 - General excise tax in addition to other license fees and taxes
• 5.53.070 - Sweetened beverage tax—Constitutional limitation
• 5.53.080 - Rules and regulations
• Chapter 5.55 - GENERAL ADMINISTRATIVE PROVISIONS
• 5.55.010 - Application of chapter stated
• 5.55.020 - Definitions.
• 5.55.030 - License requirements—Minimum license threshold
• 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 - Denial, revocation of, or refusal to renew business license tax certificate
• 5.55.235 - License not obtained.
• 5.55.238 - Previously-Issued Business Licenses
• 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
• Chapter 5.56 - LEASEHOLD EXCISE TAX
• Subchapter I - General Provisions
• 5.56.010 - Tax levied—Remittance
• 5.56.020 - Rate of tax—Credits allowed
• 5.56.030 - Administration and collection—Contract
• 5.56.040 - Exemptions
• 5.56.050 - Inspection of records
• 5.56.060 - Failure to pay tax—Violation and penalty
• Subchapter II - City as Lessor
• 5.56.100 - Tax levied
• 5.56.110 - Collection of tax
• 5.56.120 - Remittance of tax
• 5.56.130 - Establishment of subaccounts
• Chapter 5.60 - SALES AND USE TAX
• 5.60.010 - Imposition of sales and use tax.
• 5.60.020 - Rate of tax imposed.
• 5.60.025 - Imposition of sales and use tax for affordable and supportive housing
• 5.60.027 - Purposes of tax
• 5.60.030 - Administration and collection of tax
• 5.60.040 - Consent to inspection of records.
• 5.60.050 - Authorizing execution of contract for administration.
• 5.60.060 - Special initiative.
• 5.60.070 - Penalties.
• Chapter 5.64 - TAX ON SALE OF REAL ESTATE
• 5.64.010 - Imposition of real estate excise tax.
• 5.64.020 - Consistency with state tax.
• 5.64.030 - Deposit and use of tax proceeds
• 5.64.040 - Lien provisions.
• 5.64.050 - Seller's obligation.
• 5.64.060 - Notation of payment.
• 5.64.070 - Date payable.
• 5.64.080 - Refunds of excessive and improper payments.
• 5.64.090 - Apportionment.

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