Transportation network company tax—Constitutional limitation
Seattle Mun. Code § 5.39.080
in effect5.39.080 - Transportation network company tax—Constitutional limitation
Notwithstanding anything to the contrary in this Chapter 5.39, if imposition of the tax under this Chapter 5.39 would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the tax, and still apply the tax to as much of the taxpayer's activities as may be subject to the City's taxing authority.
(Ord. 125971, § 1, 2019.)
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_CH5.39TRNECOTA_5.39.080TRNECOTONLIFetched: 11/1/2026
