For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Accounting methods.

Seattle Mun. Code § 5.55.070
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
5.55.070 - Accounting methods. A. A taxpayer may file tax returns in each reporting period with amounts based upon cash receipts only if the taxpayer's books of account are kept on a cash receipts basis. A taxpayer who does not regularly keep books of account on a cash receipts basis must file returns with amounts based on the accrual method. B. The taxes imposed and the returns required, hereunder, shall be upon a calendar year basis. (Ord. 120668, § 4, 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_CH5.55GEADPR_5.55.070ACMEFetched: 11/1/2026

Starting a business in Washington? Washington LLC guide: costs and requirements

5.55.070 | Corpus