FIREARMS AND AMMUNITION TAX

SEA-MC tit. 5, subtit. II, ch. 5.50

in effect

Seattle Mun. Code § 5.50.010 Administrative provisions

5.50.010 - Administrative provisions All of the provisions contained in Chapter 5.55 shall have full force and application with respect to taxes imposed under this Chapter 5.50 except as may be expressly stated to the contrary herein. (Ord. 124833, § 11, 2015.)

Seattle Mun. Code § 5.50.020 Definitions

5.50.020 - Definitions The definitions contained in Chapter 5.30 of the Seattle Municipal Code shall be fully applicable to this chapter except as may be expressly stated to the contrary herein. The following additional definitions shall apply throughout this Chapter 5.50: "Ammunition" means any projectiles with their fuses, propelling charges, or primers designed to be fired from firearms. Ammunition shall include any shotgun shell and any rifle, pistol, or revolver cartridge. "Round of ammunition" means a single unit of ammunition. "Antique firearm" means a firearm or replica of a firearm not designed or redesigned for using rim fire or conventional center fire ignition with fixed ammunition and manufactured in or before 1898, including any matchlock, flintlock, percussion cap, or similar type of ignition system and also any firearm using fixed ammunition manufactured in or before 1898, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade. "Family or household member" means "family" or "household member" as used in RCW 10.99.020. "Firearm" means a weapon from which a projectile or projectiles may be fired by an explosive such as gunpowder. "Law enforcement officer" includes a general authority Washington peace officer as defined in RCW 10.93.020, or a specially commissioned Washington peace officer as defined in RCW 10.93.020. "Law enforcement officer" also includes a limited authority Washington peace officer as defined in RCW 10.93.020 if such officer is duly authorized by the officer's employer to carry a concealed pistol. "Licensed dealer" means a person who is federally licensed under 18 U.S.C. 923(a). (Ord. 124833, § 11, 2015.)

Seattle Mun. Code § 5.50.030 Tax imposed; rates

5.50.030 - Tax imposed; rates A. There is imposed a tax on every person engaging within the City in the business of making retail sales of firearms or ammunition. The amount of the tax due shall be equal to the quantity of firearms sold at retail and the quantity of ammunition sold at retail multiplied by the applicable tax rates that are stated in Section 5.50.030.B. B. The tax rate shall be $25 per firearm sold at retail, $.02 per round of ammunition that contains a single projectile that measures .22 caliber or less sold at retail, and $.05 per round of ammunition for all other ammunition sold at retail. (Ord. 124833, § 11, 2015.)

Seattle Mun. Code § 5.50.040 Firearms and ammunition tax—When due

5.50.040 - Firearms and ammunition tax—When due The tax imposed by this Chapter 5.50 shall be due and payable in accordance with Section 5.55.040 in the same manner as the business license tax under Chapter 5.45. Taxpayers filing and paying their business license tax on a quarterly basis shall file and pay the firearms and ammunition tax on a quarterly basis and taxpayers filing and paying their business license tax on an annual basis shall file and pay the firearms and ammunition tax on an annual basis. Forms for such filings shall be prescribed by the Director. Persons discontinuing their business activities in Seattle shall report and pay the firearms and ammunition tax at the same time as they file their final business license tax return. (Ord. 124833, § 11, 2015.)

Seattle Mun. Code § 5.50.050 Deductions

5.50.050 - Deductions A. In computing the tax, the taxpayer may deduct from the measure of the tax all firearms or ammunition: 1. That the taxpayer delivers to the buyer or the buyer's representative at a location outside the State of Washington. 2. That the taxpayer sells to an office, division, or agency of the United States, or the State of Washington or any of its municipal corporations. B. In computing the tax, the taxpayer may deduct from the measure of the tax all antique firearms. (Ord. 124833, § 11, 2015.)

Seattle Mun. Code § 5.50.060 Exemptions

5.50.060 - Exemptions A. A person who sells no more than one firearm within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of firearms for that period. B. A person who sells fewer than 50 rounds of ammunition within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of ammunition for that period. C. A licensed dealer is exempt from the tax for retail sales of firearms in which the licensed dealer's only role is to facilitate sales of firearms between two unlicensed persons by conducting background checks under chapter 9.41 RCW. (Ord. 124833, § 11, 2015.)

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_CH5.50FIAMTAFetched: 11/1/2026