When due and payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions—Computing time periods—Failure to file returns
Seattle Mun. Code § 5.55.040
in effect5.55.040 - When due and payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions—Computing time periods—Failure to file returns
A. Other than any annual license fee or registration fee assessed under this Chapter 5.55, the taxes imposed by Chapters 5.35 (Commercial Parking Tax), 5.37 (Social Housing Tax), 5.38 (Payroll Expense Tax), 5.39 (Transportation Network Company Tax), 5.40 (Admission Tax), 5.45 (Business License Tax), 5.46 (Square Footage Tax), 5.48 (Business Tax—Utilities), 5.50 (Firearms and Ammunition Tax), 5.52 (Gambling Tax), and 5.53 (Sweetened Beverage Tax) shall be due and payable in quarterly installments. The Director may use discretion to assign businesses to a monthly or annual reporting period depending on the tax amount owing or type of tax. Tax returns and payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. Effective January 1, 2021, tax returns and payments are due on or before the time as provided in RCW 82.32.045(1), (2), and (3).
B. Taxes shall be paid as provided in this chapter and accompanied by a return on forms as prescribed by the Director. The return shall be signed by the taxpayer personally or by a responsible officer or agent of the taxpayer. The individual signing the return shall swear or affirm that the information in the return is true and complete.
C. Tax returns must be filed and taxes must be paid on or before the last day of the next month following the end of the assigned reporting period covered by the return. Tax returns must be filed whether or not any tax is owed. Returns not received on or before the due date are subject to penalties and interest in accordance with this chapter, in addition to any other civil or criminal sanction or remedy that may be available.
D. 1.
For purposes of the tax imposed by Chapter 5.45, any person whose gross proceeds of sales, gross income of the business, and value of products, including by-products, as the case may be, from all activities conducted within the city subject to tax after all allowable deductions, is less than the tax threshold amount defined in subsection 5.55.040.D.3 in the current calendar year, shall complete and file a return, declare no tax due on their return, and submit the return to the Director. The gross receipts and deduction amounts shall be entered on the tax return even though no tax may be due.
2. Any person who reasonably estimates that the gross proceeds of sales, gross income of the business, and value of products, including by-products, as the case may be, from all activities conducted within the city subject to tax after all allowable deductions, will be less than the tax threshold amount defined in subsection 5.55.040.D.3 in the current calendar year may file a declaration so stating on a form supplied by the Director at the same time the person files an application for a business license tax certificate or a renewal. The Director may assign any person who files such declaration to an annual reporting period.
3. For calendar years 2010 through 2025, the business and occupation tax threshold amount is $100,000. For calendar years starting in 2026, the business and occupation tax threshold amount is $2,000,000.
E. A taxpayer who commences to engage in business activity shall file a return and pay the tax or fee for the portion of the reporting period during which he or she is engaged in business activity subject to the conditions set forth in subsection D, above.
F. Except as otherwise specifically provided by any other provision of this chapter, in computing any period of days prescribed by this chapter the day of the act or event from which the designated period of time runs shall not be included. The last day of the period shall be included unless it is a Saturday, Sunday, or City or Federal legal holiday, in which case the last day of such period shall be the next succeeding day which is neither a Saturday, Sunday, or City or Federal legal holiday.
G. If any taxpayer fails, neglects or refuses to file his or her return as and when required in this chapter, the Director is authorized to determine the amount of the tax or fees due by obtaining facts and information upon which to base his or her estimate of the tax or fees due. Such assessment shall be deemed prima facie correct and shall be the amount of tax owed to the City by the taxpayer. The Director shall notify the taxpayer by mail of the amount of tax so determined, together with any penalty, interest, and fees due; the total of such amounts shall thereupon become immediately due and payable.
(Ord. 127259, § 3, 2025; Ord. I-137, § 5, 2025; Ord. 127144, § 3, 2024; Ord. 126880, § 7, 2023; Ord. 126108, § 5, 2020; Ord. 125971, § 5, 2019; Ord. 125997, § 1, 2019; Ord. 125324, § 10, 2017; Ord. 124833, § 5, 2015; Ord. 124808, § 9, 2015; Ord. 123063, § 19, 2009; Ord. 123039, § 1, 2009; Ord. 122764, § 1, 2008; Ord. 122564, § 5, 2008; Ord. 122567, § 1, 2007; Ord. 122192, § 4, 2006; Ord. 122191, § 4, 2006; Ord. 121679, § 14, 2004; Ord. 121266, § 17, 2003; Ord. 120668, § 4, 2001.)
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_CH5.55GEADPR_5.55.040WHDUPAEPPEONQUANREHRPROMTIPEAIFIREFetched: 11/1/2026