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- Director's Rule 5-901 Once a music venue secures a certificate of exemption, admission tax as imposed in SMC Section 5.40.020 shall not be charged to any person ... 2 | 20261009T22:11:47 | x144977
- Director's Rule 5-921 This rule explains the exemptions, deductions, and credits available to businesses when computing and reporting the employee hours tax. ... 2 | 20261009T22:11:48 | x144978
- Director's Rule 5-802 This rule explains the taxability of amounts received for legal, arbitration, and mediation services. Download a copy of this rule ... 2 | 20261009T22:11:12 | x144958
- Director's Rule 5-803 A consignee, bailee, factor, agent or auctioneer, refers to one who has either actual or constructive possession of tangible personal ... 2 | 20261009T22:12:39 | x144959
- Director's Rule 5-806 The gross income received for advertising services, including commissions or discounts received for articles purchased as agents on behalf ... 2 | 20261009T22:12:23 | x144961
- Director's Rule 5-804 The gross income received by a staffing business is subject to Seattle's business license tax, and possibly Seattle's utilities tax. The ... 2 | 20261009T22:12:22 | x144962
- Director's Rule 5-807 Persons engaged in the business of outdoor advertising or advertising display services are taxable under the service and other business ... 2 | 20261009T22:12:04 | x144963
- Director's Rule 5-809 This rule discusses the application of the business license tax to laundries, dry cleaners, laundry pickup and delivery services, ... 2 | 20261009T22:12:55 | x144964
- 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 | 20261009T22:12:15 | x144601
- Director's Rule 5-600 This rule explains the application of Seattle's business license tax to educational institutions, school districts, student organizations, ... 2 | 20261009T22:11:44 | x144951
- Director's Rule 5-620 This rule provides tax reporting information to persons operating hospitals, medical care facilities, and adult family homes. Download a ... 2 | 20261009T22:11:22 | x144952
- Director's Rule 5-700 This rule provides tax reporting instructions for persons who provide amusement, recreation, and physical fitness services, including ... 2 | 20261009T22:11:54 | x144953
- Director's Rule 5-702 This rule describes the business tax implications for businesses using coin-operated vending machines, amusement devices and machines ... 2 | 20261009T22:11:54 | x144954
- Director's Rule 5-720 This rule explains the taxation of persons operating establishments such as hotels, motels, and bed and breakfast facilities, which provide ... 2 | 20261009T22:11:43 | x144955
- Director's Rule 5-277 How business license taxes affect business involved with clearing land, moving earth, cleaning, fumigating, razing or moving existing ... 2 | 20261009T22:12:11 | x144655
- 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 | 20261009T22:12:30 | 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 | 20261009T22:12:20 | 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 | 20261009T22:12:46 | 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 | 20261009T22:12:45 | x144778
- 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 | 20261009T22:12:47 | x144676
- 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 | 20261009T22:12:17 | 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 | 20261009T22:11:37 | 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 | 20261009T22:12:08 | 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 | 20261009T22:11:16 | x144689
- 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 | 20261009T22:12:35 | x144662