Eligible gross receipts tax
Seattle Mun. Code § 5.30.205
in effect5.30.205 - Eligible gross receipts tax
"Eligible gross receipts tax" means a tax which:
A. Is imposed on the act or privilege of engaging in business activities within Section 5.45.050;
B. Is measured by the gross volume of business in terms of gross receipts, and is not an income tax or value added tax;
C. Is not, pursuant to law or custom, separately stated from the sales price;
D. Is not a sales or use tax, business license fee, franchise fee, royalty or severance tax measured by volume or weight, or concession charge, or payment for the use and enjoyment of property, property right or a privilege; and
E. Is a tax imposed by a local jurisdiction, whether within or without the State of Washington, and not by a country, state, province, or any other non-local jurisdiction above the county level.
([Renumbered from 5.30.030.A]; Ord. 124963, § 2, 2015 [style update]; Ord. 124808, § 1, 2015 [style update]; Ord. 121679, § 3, 2004; Ord. 120668, § 3, 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_IGERE_CH5.30DE_5.30.205ELGRRETAFetched: 11/1/2026