Sale at retail—Information technology, custom website development, security, temporary staffing, advertising, and live presentations
Seattle Mun. Code § 5.30.420
in effect5.30.420 - Sale at retail—Information technology, custom website development, security, temporary staffing, advertising, and live presentations
"Sale at retail" or "retail sale" also includes the sale of or charge made for personal, business, or professional services including amounts designated as interest, rents, fees, admission, and other service emoluments however designated, received by persons engaging in the following business activities:
A. Information technology training services, technical support, and other services including, but not limited to, assisting with network operations and support, help desk services, in-person training related to hardware or software, network system support services, data entry services, and data processing services;
B. Custom website development services. For the purposes of this Section 5.30.420, "website development services" means the design, development, and support of a website provided by a website developer to a customer;
C. Investigation, security services, security monitoring services, and armored car services including, but not limited to, background checks, security guard and patrol services, personal and event security, armored car transportation of cash and valuables, and security system services and monitoring. This does not include locksmith services;
D. Temporary staffing services. For the purposes of this Section 5.30.420, "temporary staffing services" means providing workers to other businesses, except for hospitals licensed under chapter 70.41 or 71.12 RCW, for limited periods of time to supplement their workforce and fill employment vacancies on a contract or for fee basis;
E. Advertising services
1. For the purposes of this Section 5.30.420, "advertising services" means all digital and nondigital services related to the creation, preparation, production, or dissemination of advertisements including, but not limited to:
a. Layout, art direction, graphic design, mechanical preparation, production supervision, placement, referrals, acquisition of advertising space, and rendering advice concerning the best methods of advertising products or services; and
b. Online referrals, search engine marketing, and lead generation optimization, web campaign planning, the acquisition of advertising space in the internet media, and the monitoring and evaluation of website traffic for purposes of determining the effectiveness of an advertising campaign.
2. "Advertising services" do not include:
a. Web hosting services and domain name registration;
b. Services rendered in respect to the following:
1) "Newspapers" as defined in RCW 82.04.214;
2) Printing or publishing under RCW 82.04.280; and
3) "Radio and television broadcasting" within this City as defined in RCW 82.04.281; and
c. Services rendered in respect to out-of-home advertising, including: billboard advertising; street furniture advertising; transit advertising; place-based advertising, such as in-store display advertising or point-of-sale advertising; dynamic or static signage at live events; naming rights; and fixed signage advertising. Out-of-home advertising does not include direct mail;
F. Live presentations including, but not limited to, lectures, seminars, workshops, or courses where participants attend either in-person or via the internet or telecommunications equipment that allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time.
For the purposes of subsections 5.30.420.A, 5.30.420.B, 5.30.420.C, and 5.30.420.E, the terms "sale at retail" and "retail sale" do not include a sale between members of an affiliated group as defined in RCW 82.04.299(1)(f).
([Renumbered from 5.30.050.B.3]; Ord. 127353, § 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_IGERE_CH5.30DE_5.30.420SARENFTECUWEDESETESTADLIPRFetched: 11/1/2026