Seattle Municipal Code Table of Contents
Title 5 REVENUE, FINANCE AND TAXATION
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.
5.45.080. Persons conducting business both within and without the City
5.45.081. Assignment of revenues
5.45.082. Ancillary activities of motor carriers and freight brokers
5.45.085. Related person transactions.
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.