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Tax part of operating overhead

Seattle Mun. Code § 5.37.100
in effect
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5.37.100 - Tax part of operating overhead It is not the intention of this Chapter that the taxes herein levied upon persons engaging in business be construed as taxes upon the customers of such businesses, but that taxes 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. I-137, § 1, 2025.)
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_CH5.37SOHOTA_5.37.100TAPAOPOVFetched: 11/1/2026

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5.37.100 | Corpus