Sweetened beverage tax—Constitutional limitation
Seattle Mun. Code § 5.53.070
in effect5.53.070 - Sweetened beverage tax—Constitutional limitation
Notwithstanding anything to the contrary in this Chapter 5.53, if imposition of the City's tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the City's tax, and still apply the City tax to as much of the taxpayer's activities as may be subject to the City's taxing authority.
(Ord. 125324, § 2, 2017.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.53SWBETA_5.53.070SWBETONLIFetched: 11/1/2026
