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Assignment of gross income derived from intangibles.

Seattle Mun. Code § 5.45.076
in effect
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5.45.076 - Assignment of gross income derived from intangibles. Gross income derived from the sale of intangibles such as royalties, trademarks, patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled (its headquarters is located). (Ord. 121679 § 11, 2004)
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_CH5.45BULITA_5.45.076ASGRINDEINFetched: 11/1/2026

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5.45.076 | Corpus