Personal liability of persons in control of admission and commercial taxes.
Seattle Mun. Code § 5.55.260
in effect5.55.260 - Personal liability of persons in control of admission and commercial taxes.
In addition to persons liable for tax pursuant to Sections 5.35.060 and 5.40.070:
A. Any individual who is responsible for collecting, accounting for or paying over the (1) commercial parking tax imposed by Chapter 5.35, or (2) admission tax imposed by Chapter 5.40, and who willfully fails to collect, account for or pay over such tax, or willfully attempts to evade or defeat such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to pay the total amount of the tax evaded, not collected, or not accounted for and paid over.
B. An individual is responsible for collecting, accounting for, or paying over the tax if he has control over, or supervision of, the receipt of admissions charges or parking fees, the filing of returns or the remittance of the tax.
C. For purposes of this section, "willfully" means that the failure was the result of an intentional, conscious and voluntary course of action.
D. An individual shall be liable only for taxes which became due during the period he was required to collect, account for and pay over the tax, plus interest and penalties on the tax.
E. An individual is not liable under this section if the failure to collect, account for or pay over the tax is due to reasons beyond his control, as determined by rules promulgated by the Director of Finance and Administrative Services.
F. The Director shall assess the liability in the same manner as a tax deficiency pursuant to Section 5.55.095 and shall have the right of review provided by Section 5.55.140. If not appealed within the time provided in Section 5.55.140, the assessment is final and no refund request may be made for the period covered in the assessment.
G. Once established, liability for the tax is joint and several. The Director may collect the total amount of tax, but not more, either from individuals liable under this section or persons liable under Section 5.40.070 or Section 5.35.060, or both. This section does not relieve persons of other tax liabilities or otherwise impair other tax collection remedies afforded by law.
(Ord. 123361, § 162, 2010; Ord. 122192, § 10, 2006; Ord. 120794, § 127, 2002: 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_5.55.260PELIPECOADCOTAFetched: 11/1/2026