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Excise tax in addition to other license fees and taxes—Part of operating overhead

Seattle Mun. Code § 5.39.070
in effect
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5.39.070 - Excise tax in addition to other license fees and taxes—Part of operating overhead A. The tax imposed by Chapter 5.39 is a general excise tax on the privilege of conducting certain business within Seattle and shall be in addition to any license fee or tax imposed or levied under any other law, statute, or ordinance whether imposed or levied by the City, state, or other governmental entity or political subdivision. B. It is not the intention of this Chapter 5.39 that the tax imposed herein be construed as a tax upon the purchasers or customer, but that tax shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such tax shall constitute a part of the operating overhead or cost of doing business of such persons. (Ord. 125971, § 1, 2019.)
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_CH5.39TRNECOTA_5.39.070EXTAADOTLIFETAAROPOVFetched: 11/1/2026

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5.39.070 | Corpus