Seattle Municipal Code Table of Contents

Title 5 REVENUE, FINANCE AND TAXATION



   Chapter 5.55 GENERAL ADMINISTRATIVE PROVISIONS
           5.55.010. Application of chapter stated.
           5.55.020. Definitions.
           5.55.030. License requirements.
           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. Refusal to issue, revocation of, or refusal to renew business license
           5.55.235. License not obtained.
           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 parking taxes.
           5.55.270. Severability.