Seattle Municipal Code Table of Contents
Title 5 REVENUE, FINANCE AND TAXATION
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.
Severability: If any provision or section of this chapter shall be held void or unconstitutional, all other parts, provisions and sections of this chapter not expressly so held to be void or unconstitutional shall continue in full force and effect. (Ord. 62662 Section 23, 1932.)
Cases: A city excise tax which makes a distinction between national banks and the chattel loan business is not unreasonable. Austin v. Seattle, 176 Wn. 654, 30 P.2d 646 (1934).