Seattle Municipal Code

Seattle Municipal Code Table of Contents

Title 5 REVENUE, FINANCE AND TAXATION

Chapter 5.56 LEASEHOLD EXCISE TAX*

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Severability: If any provision of Subchapter I, or its application to any person or circumstance is held invalid, the remainder of Subchapter I or the application of the provision to other persons or circumstances is not affected. (Ord. 105450 Section 6, 1976.)

Statutory Reference: For statutory provisions on leasehold excise taxes, see RCW Ch. 82.29A.

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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.