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Ancillary activities of motor carriers and freight brokers

Seattle Mun. Code § 5.45.082
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5.45.082 - Ancillary activities of motor carriers and freight brokers A. Ancillary activities of motor carriers include but are not limited to stevedoring, separately billed charges for loading, unloading, sorting, storage, consolidation charges, and other charges not representing the actual transportation charge. The charges for ancillary activities shall be recorded separately from the transportation charges and reported under the "other business activity" classification (Subsection 5.45.050.F). B. Freight brokers should report revenue from brokering activities under the "other business activity" classification (Subsection 5.45.050.F). C. Gross receipts from the activities contained in subsections 5.45.082.A and 5.45.082.B are subject to the apportionment provisions contained in Section 5.45.081. (Ord. 125996, § 3, 2019; Ord. 125211, § 6, 2016 [cross-reference update]; Ord. 123704, § 4, 2011 [cross-reference and style update]; Ord. 123239, § 6, 2010; Ord. 121266, § 6, 2003.)
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_CH5.45BULITA_5.45.082ANACMOCAFRBRFetched: 11/1/2026

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