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SALES AND USE TAX

SEA-MC tit. 5, subtit. II, ch. 5.60
in effect

Seattle Mun. Code § 5.60.010 Imposition of sales and use tax.

5.60.010 - Imposition of sales and use tax. There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.030(1) and by 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within The City of Seattle. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 113520, § 1, 1987; Ord. 110877, § 1, 1982.)

Seattle Mun. Code § 5.60.020 Rate of tax imposed.

5.60.020 - Rate of tax imposed. The rate of the tax imposed by Section 5.60.010 shall be the five-tenths ( 5/10 ) of one percent (1%) of the selling price or value of the article used, as the case may be, as authorized by RCW 82.14.030(1), effective April 1, 1970; and three-tenths ( 3/10 ) of one percent (1%) effective July 1, 1983, increasing to five-tenths ( 5/10 ) of one percent (1%) effective January 1, 1988, as authorized by RCW 82.14.030(2); provided however, that during such period as there is in effect a sales tax and use tax imposed by King County under RCW 82.14.030(2) at a rate which is less than the rate imposed by this section, the County shall receive from the tax imposed by Section 5.60.010 that amount of revenues equal to fifteen percent (15%) of the rate of the tax imposed by King County under RCW 82.14.030(2). (Ord. 113727, § 1, 1987; Ord. 113520, § 2, 1987; Ord. 110877, § 2, 1982.)

Seattle Mun. Code § 5.60.025 Imposition of sales and use tax for affordable and supportive housing

5.60.025 - Imposition of sales and use tax for affordable and supportive housing A. There is imposed a sales and use tax, as the case may be, as authorized by Chapter 338, Laws of 2019, which shall be codified in chapter 82.14 RCW, upon every taxable event, as defined in chapter 82.14 RCW, occurring within the City of Seattle. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to chapter 82.08 and 82.12 RCW. B. The rate of the tax imposed by this Section 5.60.025 shall be 0.0146 percent of the selling price or value of the article used, as the case may be. C. The tax imposed under this Section 5.60.025 shall be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under chapter 82.08 or 82.12 RCW. Under subsection 1(3) of Chapter 338, Laws of 2019, the Department of Revenue will perform the collection of such taxes on behalf of The City of Seattle at no cost to the City. D. Under subsections 1(4) and 1(5) of Chapter 338, Laws of 2019, the Department of Revenue will calculate the maximum amount of tax distributions for The City of Seattle based on the taxable retail sales in the City in state fiscal year 2019, and the tax imposed under this Section 5.60.025 will cease to be distributed to the City of Seattle for the remainder of any state fiscal year in which the amount of tax exceeds the maximum amount of tax distributions for the City as properly calculated by the Department of Revenue. Distributions to The City of Seattle that have ceased during a state fiscal year shall resume at the beginning of the next state fiscal year. (Ord. 125887, § 1, 2019.)

Seattle Mun. Code § 5.60.027 Purposes of tax

5.60.027 - Purposes of tax A. The City may use the moneys collected by the tax imposed under section 5.60.025 or bonds issued under subsection 1(9) of Chapter 338, Laws of 2019 only for the following purposes and in accordance with Chapter 338, Laws of 2019: 1. Acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385; or 2. Funding the operations and maintenance costs of new units of affordable or supportive housing. B. The housing and services provided under this Section 5.60.027 may only be provided to persons whose income is at or below 60 percent of the median income of the City. C. In determining the use of funds under this Section 5.60.027, the City must consider the income of the individuals and families to be served, the leveraging of the resources made available under Section 5.60.025, and the housing needs within the City. D. The Director of the Office of Housing must report annually to the Washington State Department of Commerce, in accordance with the Department's rules, on the collection and use of the revenue from the tax imposed under Section 5.60.025. E. Under subsection 1(12) of Chapter 338, Laws of 2019, the tax imposed by the City under Section 5.60.025, as well as Section 5.60.025 and this Section 5.60.027, will expire 20 years after the date on which the tax is first imposed. The Finance Director shall provide notice to the City Council and the Mayor of the expiration date of the tax each year beginning three years before the expiration date, and shall also promptly notify the City Council and Mayor of any changes to the expiration date. (Ord. 125887, § 2, 2019.)

Seattle Mun. Code § 5.60.029 Imposition of sales and use tax for criminal justice purposes

5.60.029 - Imposition of sales and use tax for criminal justice purposes A. There is imposed a sales and use tax as authorized by RCW 82.14.345, upon every taxable event, as defined in chapter 82.14 RCW, occurring in Seattle. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to chapter 82.08 and 82.12 RCW. B. The rate of the tax imposed by this Section 5.60.029 shall be 0.1 percent of the selling price or value of the article used. C. The City may use the moneys imposed under this Section 5.60.029 for criminal justice purposes as defined by RCW 82.14.345. (Ord. 127321, § 2, 2025)

Seattle Mun. Code § 5.60.065 Administration

5.60.065 - Administration A. The administration and collection of the taxes imposed by this Chapter 5.60 shall be in accordance with the provisions of RCW 82.14.050, RCW 82.14.345, and RCW 82.14.540. B. The City of Seattle consents to the inspection of such records as are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 127321, § 3, 2025 [renumbered from 5.60.030 and 5.60.040 and further amended]; Ord. 125887, § 3, 2019; Ord. 110877, §§ 3, 4, 1982.)

Seattle Mun. Code § 5.60.070 Penalties.

5.60.070 - Penalties. Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than Five Hundred Dollars ($500.00) or imprisoned for not more than six (6) months, or by both such fine and imprisonment. (Ord. 110877 § 7, 1982.)
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_CH5.60SAUSTAFetched: 11/1/2026

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