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- Director's Rule 5-131 No deduction is allowed from the selling price or gross proceeds of sales for trade-ins. Download a pdf of this rule Trade-ins, selling ... 2 | 20260925T22:03:38 | x144593
- Director's Rule 5-132 Any person who leases departments or space within their store or business to another business entity may include in its tax returns the ... 2 | 20260925T22:03:18 | x144594
- Director's Rule 5-133 How the business license tax is applied to warranties and maintenance agreements Download a pdf of this rule Warranties and ... 2 | 20260925T22:03:38 | x144597
- Director's Rule 5-193 This section explains the Seattle business and occupation tax on activities involving waterborne transportation of persons or property ... 2 | 20260925T22:04:18 | x144598
- Director's Rule 5-275 Persons installing, cleaning, constructing, imprinting, decorating, beautifying, repairing or otherwise altering or improving tangible ... 2 | 20260925T22:04:18 | x144599
- Director's Rule 5-276 How the business license tax applies to constructing and repairing of new or existing buildings or other structures upon real property, ... 2 | 20260925T22:03:33 | x144601
- Landmarks Preservation Board Agendas and Minutes Archive Find agendas, minutes and meeting materials dating back to 2014. January 5, 2022 Agenda | January 5, 2022 Minutes In-person ... 2 | 20261001T11:01:38 | x144649
- Director's Rule 5-277 How business license taxes affect business involved with clearing land, moving earth, cleaning, fumigating, razing or moving existing ... 2 | 20260925T22:03:55 | x144655
- Director's Rule 5-300 This rule explains the taxation of persons engaged in telephone business, including the rendering of telecommunications services or other ... 2 | 20260925T22:03:59 | x144656
- Director's Rule 5-404 This rule gives tax reporting information to persons who provide meals without a specific charge as well as an explanation as to how meals ... 2 | 20260925T22:04:11 | x144657
- Director's Rule 5-405 This rule explains the application of Seattle's business license tax to sales by restaurants and similar businesses. Download a pdf of ... 2 | 20260925T22:03:26 | x144658
- Director's Rule 5-481 This rule provides an overview of the taxation of motor carriers and trucking activities within the City of Seattle as of July 1, 2002. ... 2 | 20260925T22:03:27 | x144662
- Director's Rule 5-500 This rule explains the business license tax treatment of activities related to computer software, and computer software-related services. ... 2 | 20260925T22:04:00 | x144676
- Director's Rule 5-501 This rule explains the business license tax treatment of activities related to computer hardware. Such activities include, but are not ... 2 | 20260925T22:04:05 | x144685
- Director's Rule 5-502 This rule explains the business license tax and utility tax treatment of activities related to information services and computer-related ... 2 | 20260925T22:03:18 | x144686
- Director's Rule 5-521 With respect to stockbrokers and security houses, "gross income of the business" means the total of gross income from interest, gross income ... 2 | 20260925T22:04:26 | x144687
- Director's Rule 5-522 The purpose of this rule is to provide guidance for taxpayers the regarding the qualifications and application of the lower tax rate (SMC ... 2 | 20260925T22:04:14 | x144688
- Director's Rule 5-523 This rule defines the terms "precious metal bullion" and "monetized bullion," explains the business license tax deduction that applies to ... 2 | 20260925T22:04:31 | x144689
- Director's Rule 5-524 The gross receipts of "abstract," title insurance" and "escrow" businesses include all service charges representing an abstract fee, a ... 2 | 20260925T22:03:41 | x144696
- Director's Rule 5-530 Amounts derived from the sale of real estate or from the rental of real estate are exempt from taxation under the business license tax. ... 2 | 20260925T22:03:37 | x144776
- Director's Rule 5-531 Sales of standing timber, minerals in place, and other natural resources in place are sales of real estate, and are not subject to tax under ... 2 | 20260925T22:03:28 | x144777
- Director's Rule 5-532 The measure of the tax on real estate commissions earned by a real estate broker is the gross commission earned by the particular real ... 2 | 20260925T22:03:34 | x144778
- Director's Rule 5-536 This rule explains the application of the Seattle business license tax ordinance to persons who rent or lease tangible personal property or ... 2 | 20260925T22:03:36 | x144779
- Bitter Lake Reservoir Covering Project Bitter Lake 2 | 20260925T22:04:01 | x144836
- AG 1090: Private Structures and Uses Learn how to set up private structures in the right-of-way Private uses in public-right-of-way such as retaining walls, fences, balconies, ... 2 | 20260925T22:03:49 | x144865