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Tax part of operating overhead.

Seattle Mun. Code § 5.45.120
in effect
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5.45.120 - Tax part of operating overhead. It is not the intention of this chapter that the taxes or fees herein levied upon persons engaging in business be construed as taxes or fees upon the purchasers or customer, but that taxes or fees shall be levied upon, and collectible from, the person engaging in the business activities herein designated and that such taxes or fees shall constitute a part of the operating overhead or cost of doing business of such persons. (Ord. 120668, § 2, 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_CH5.45BULITA_5.45.120TAPAOPOVFetched: 11/1/2026

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5.45.120 | Corpus