Certificate of registration—Required—Application
Seattle Mun. Code § 5.40.080
in effect5.40.080 - Certificate of registration—Required—Application
Any person conducting or operating any place for entrance to which an admission charge is made shall, prior to the commencement of any such activity, and on a form prescribed by the Director, file an application with the Director to conduct or operate such activity. The application shall be filed whether or not the person has received an exemption from collecting the tax under the provision of this chapter. The Director shall then issue a business license tax certificate with an admission tax endorsement. The endorsement shall be valid for as long as the person maintains a valid business license tax certificate. Failure of any person to obtain the endorsement for conducting any activity for which an admission charge is made within twenty days after the Director notifies the person of the requirement will result in a penalty of $250. This penalty is in addition to any tax and penalties due according to subsection 5.55.110.A, if applicable.
(Ord. 124808, § 5, 2015; Ord. 121253 § 9, 2003; Ord. 120794, § 115, 2002; Ord. 120668, § 16, 2001; Ord. 117169, § 17, 1994; Ord. 111449 § 3, 1983; Ord. 102719 § 3, 1973; Ord. 102622 § 3, 1973; Ord 72495, § 8, 1943.)
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_CH5.40ADTA_5.40.080CEREEQPPFetched: 11/1/2026
