DEFINITIONS

SEA-MC tit. 5, subtit. I, ch. 5.30

in effect

Seattle Mun. Code § 5.30.010 Definition provisions

5.30.010 - Definition provisions The definitions contained in this Chapter 5.30 shall apply to Chapters 5.35 (Commercial Parking Tax), 5.37 (Social Housing Tax), 5.38 (Payroll Expense Tax), 5.39 (Transportation Network Company Tax), 5.40 (Admission Tax), 5.45 (Business License Tax), 5.46 (Square Footage Tax), 5.48 (Business Tax—Utilities), 5.50 (Firearms and Ammunition Tax), 5.52 (Gambling Tax), 5.53 (Sweetened Beverage Tax), and 5.55 (General Administrative Provisions) unless expressly provided for otherwise therein, and shall also apply to other chapters and sections as expressly indicated in each chapter or section. Words in the singular number shall include the plural and the plural shall include the singular. Words in one gender shall include all other genders. (Initiative 137, § 2, 2025; Ord. 126880, § 2, 2023; Ord. 126108, § 2, 2020; Ord. 125971, § 2, 2019; Ord. 125324, § 6, 2017; Ord. 124833, § 2, 2015; Ord. 123063, § 1, 2009; Ord. 122564, § 2, 2008; Ord. 122192, § 2, 2006; Ord. 122191, § 2, 2006; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.065 Definitions—References to chapter 82.32 RCW

5.30.065 - Definitions—References to chapter 82.32 RCW Where provisions of chapter 82.32 RCW are incorporated in Chapter 5.55, "Department" as used in the RCW shall refer to the "Director" as defined in Section 5.30.195 and "warrant" as used in the RCW shall mean "citation or criminal complaint." (Ord. 122270, § 1, 2006.)

Seattle Mun. Code § 5.30.070 Severability

5.30.070 - Severability If any part, provision, or section of this Chapter 5.30 is held to be void or unconstitutional, all other parts, provisions, and sections of this Chapter 5.30 not expressly so held to be void or unconstitutional shall continue in full force and effect. (Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.100 Advance, reimbursement

5.30.100 - Advance, reimbursement A. "Advance" means money or credits received by a taxpayer from a customer or client with which the taxpayer is to pay costs or fees of the customer or client. B. "Reimbursement" means money or credits received from a customer or client to repay the taxpayer for money or credits expended by the taxpayer in payment of costs or fees of the customer or client. ([Renumbered from 5.30.020.A]; Ord. 121266, § 10, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.105 Agricultural product, farmer

5.30.105 - Agricultural product, farmer A. "Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of horticulture, grain cultivation, vermiculture, viticulture, or "aquaculture" as defined in RCW 15.85.020; plantation Christmas trees; turf; or any animal including but not limited to an animal that is a "private sector cultured aquatic product" as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal. "Agricultural product" does not include animals intended to be pets and does not include marijuana as defined by RCW 69.50.101(t). B. "Farmer" means any person engaged in the business of growing or producing, upon the person's own lands or upon the lands in which the person has a present right of possession, any agricultural product whatsoever for sale. "Farmer" does not include a person using such products as ingredients in a manufacturing process, or a person growing or producing such products for the person's own consumption. "Farmer" does not include a person selling any animal or substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house. "Farmer" does not include any person in respect to the business of taking, cultivating or raising timber. "Farmer" does not include any person engaged in the business of growing or producing marijuana as defined by RCW 69.50.101(t). ([Renumbered from 5.30.020.B]; Ord. 124431, § 1, 2014; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.110 Artistic or cultural organization

5.30.110 - Artistic or cultural organization The term "artistic or cultural organization" means an organization that is organized and operated exclusively for the purpose of providing "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs," as defined in subsection 5.30.110.B, for viewing or attendance by the general public. The organization must be: A. A nonprofit corporation under chapter 24.03A RCW that meets all of the following criteria: 1. The organization must be managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization or by a corporation sole under chapter 24.12 RCW. 2. No part of the organization's income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization in accordance with its purposes and bylaws. 3. Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state. 4. Assets of the organization must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the organization, may not inure directly or indirectly to the benefit of any member or individual except a non-profit organization, association, or corporation which also would be entitled to the exemption. 5. The organization must be duly licensed or certified when licensing or certification is required by law or regulation. 6. The amounts received that qualify for exemption must be used for the activities for which the exemption is granted. 7. Services must be available regardless of any protected class covered by the definition of "discrimination" in Section 14.06.020. B. The term "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs" is limited to: 1. An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums; 2. A musical or dramatic performance or series of performances; 3. An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject. ([Renumbered from 5.30.020.D]; Ord. 126767, § 5, 2023; Ord. 123063, § 2, 2009 [cross-reference correction and other cleanup]; Ord. 121266, § 10, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.115 Beneficial use

5.30.115 - Beneficial use "Beneficial use" has the meaning given in Section 21.36.010. ([Renumbered from 5.30.020.E]; Ord. 122842, § 1, 2008.)

Seattle Mun. Code § 5.30.120 Bona-fide charitable organization and bona-fide nonprofit organization

5.30.120 - Bona-fide charitable organization and bona-fide nonprofit organization A. "Bona-fide charitable organization" means an organization that meets all of the requirements of RCW 9.46.0209, as amended, and is organized and operated primarily to provide charitable services as defined by WAC 230-02-160. This term is used in conjunction with the gambling tax provisions contained in Chapter 5.52. B. "Bona-fide nonprofit organization" means an organization that meets all of the requirements of RCW 9.46.0209. This term is used in conjunction with the gambling tax provisions contained in Chapter 5.52. ([Renumbered from 5.30.020.F and 5.30.020.G]; Ord. 122842, § 1, 2008; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.125 Business

5.30.125 - Business "Business" includes all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly. ([Renumbered from 5.30.020.H]; Ord. 122842, § 1, 2008; Ord. 121266, § 10, 2003.)

Seattle Mun. Code § 5.30.130 Business and occupation tax

5.30.130 - Business and occupation tax "Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business. ([Renumbered from 5.30.020.I]; Ord. 122842, § 1, 2008; Ord. 121679, § 1, 2004.)

Seattle Mun. Code § 5.30.135 Cash discount

5.30.135 - Cash discount "Cash discount" means a deduction from the invoiced amount allowed by the seller if the invoice is paid within a certain time period or before a specified date. ([Renumbered from 5.30.025.A]; Ord. 121679, § 2, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.140 Cellular telephone service

5.30.140 - Cellular telephone service "Cellular telephone service" is a voice or data telephone/telecommunications system based in whole or substantial part on wireless radio communications, whether or not the communications are subject to regulation by the Washington Utilities and Transportation Commission (WUTC). This includes cellular mobile service. Cellular mobile service includes other wireless radio communications services such as specialized mobile radio (SMR), personal communications services (PCS), and any other evolving wireless radio communications technology which accomplishes the same purpose as cellular mobile service. ([Renumbered from 5.30.025.B]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.145 City

5.30.145 - City "City" means the City of Seattle. ([Renumbered from 5.30.025.C]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.150 Commercial or industrial use

5.30.150 - Commercial or industrial use "Commercial or industrial use" means the following uses of products, including by-products, by the extractor or manufacturer thereof: A. Any use as a consumer; and B. The manufacturing of articles, substances or commodities. ([Renumbered from 5.30.025.D]; Ord. 121679, § 2, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.155 Competitive telephone service

5.30.155 - Competitive telephone service "Competitive telephone service" means the providing by any person of telecommunications equipment or apparatus, or service related to that equipment or apparatus such as repair or maintenance service, if the equipment or apparatus is of a type which may be provided by persons not subject to regulation as telephone companies under Title 80 RCW, and for which a separate charge is made. Competitive telephone service also includes leasing of telephone street directories. Transmission of communication through cellular telephones is classified as "telephone business" rather than "competitive telephone service." ([Renumbered from 5.30.025.E]; Ord. 122563, § 1, 2007; Ord. 121266, § 11, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.160 Construction, Demolition and Land Clearing Waste

5.30.160 - Construction, Demolition and Land Clearing Waste "Construction, Demolition and Land Clearing Waste" (or "CDL Waste") has the meaning given in Section 21.36.012. ([Renumbered from 5.30.025.F]; Ord. 123361, § 152, 2010 [style cleanup]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.165 Consumer

5.30.165 - Consumer "Consumer" means the following: A. Any person who purchases, acquires, owns, holds, or uses any tangible or intangible personal property irrespective of the nature of the person's business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for a consumer other than for the purpose of: 1. Resale as tangible or intangible personal property in the regular course of business; 2. Incorporating such property as an ingredient or component of real or personal property when installing, repairing, cleaning, altering, imprinting, improving, constructing, or decorating such real or personal property of or for consumers; 3. Incorporating such property as an ingredient or component of a new product or as a chemical used in processing a new product when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new product; or 4. Consuming the property in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; B. Any person engaged in any business activity taxable under subsection 5.45.050.F; C. Any person who purchases, acquires, or uses any competitive telephone service as herein defined, other than for resale in the regular course of business; D. Any person who purchases, acquires, or uses any personal, business, or professional service defined as a retail sale in Sections 5.30.400 through 5.30.599 other than for resale in the regular course of business; E. Any person who is an end user of software; F. Any person engaged in the business of "public road construction," as that term is defined in Section 5.30.325, in respect to tangible personal property when that person incorporates the tangible personal property as an ingredient or component of a publicly owned street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle by installing, placing, or spreading the property in or upon the right-of-way of a publicly owned street, place, road, highway, easement, bridge, tunnel, or trestle or in or upon the site of a publicly owned mass public transportation terminal or parking facility; G. Any person who is an owner or lessee of or has the right of possession to or an easement in real property which is being constructed, repaired, decorated, improved, or otherwise altered by a person engaged in business; H. Any person who is an owner or lessee, or has the right of possession, of personal property which is being constructed, repaired, improved, cleaned, imprinted, or otherwise altered by a person engaged in business; I. Any person engaged in "government contracting," as that term is defined in Section 5.30.230. Any such person shall be a consumer within the meaning of this subsection in respect to tangible personal property incorporated into, installed in, or attached to such building or other structure by such person. Nothing contained in Sections 5.30.135 through 5.30.200 shall be construed to modify any other definition of "consumer." ([Renumbered from 5.30.025.G]; Ord. 125211, § 1, 2016 [cross-reference update and other cleanup]; Ord. 123704, § 6, 2011 [cross-reference update]; Ord. 123361, § 152, 2010 [style cleanup]; Ord. 123239, § 1, 2010 [cross-reference update]; Ord. 121266 § 11, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.170 Customer-owner

5.30.170 - Customer-owner "Customer-owner," with respect to a distribution cooperative, means a person a) having an ownership interest in the distribution cooperative, b) who purchases merchandise for sale at retail from the distribution cooperative or its distribution affiliate, and c) who is entitled to distributions made by the distribution cooperative. ([Renumbered from 5.30.025.H]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.175 Dangerous waste

5.30.175 - Dangerous waste "Dangerous waste" has the same meaning as given in Section 21.36.012. ([Renumbered from 5.30.025.I]; Ord. 122842, § 2, 2008.)

Seattle Mun. Code § 5.30.180 Deficiency

5.30.180 - Deficiency "Deficiency" means the amount of tax imposed by law less any tax reported by the taxpayer on a tax return. ([Renumbered from 5.30.025.J]; Ord. 122842, § 2, 2008 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.185 Delivery

5.30.185 - Delivery "Delivery" means the transfer of possession of tangible personal property between the seller and the buyer or the buyer's representative. Delivery to an employee of a buyer is considered delivery to the buyer. Transfer of possession of tangible personal property occurs when the buyer or the buyer's representative first takes physical control of the property or exercises dominion and control over the property. Dominion and control means the buyer has the ability to put the property to the buyer's own purposes. It means the buyer or the buyer's representative has made the final decision to accept or reject the property, and the seller has no further right to possession of the property and the buyer has no right to return the property to the seller, other than under a warranty contract. A buyer does not exercise dominion and control over tangible personal property merely by arranging for shipment of the property from the seller to itself. A buyer's representative is a person, other than an employee of the buyer, who is authorized in writing by the buyer to receive tangible personal property and take dominion and control by making the final decision to accept or reject the property. Neither a shipping company nor a seller can serve as a buyer's representative. It is immaterial where the contract of sale is negotiated or where the buyer obtains title to the property. Delivery terms and other provisions of the Uniform Commercial Code (Title 62A RCW) do not determine when or where delivery of tangible personal property occurs for purposes of Seattle's business license tax or Seattle's sweetened beverage tax. For purposes of Chapter 5.53, the term "seller" as used in this Section 5.30.185 shall include any distributor and the term "buyer" as used in this Section 5.30.185 shall include any recipient who offers the delivered products for retail sale. ([Renumbered from 5.30.025.K]; Ord. 125324, § 7, 2017; Ord. 122842, § 2, 2008 [numbering update]; Ord. 122563, § 1, 2007.)

Seattle Mun. Code § 5.30.190 Digital automated service, digital codes, digital goods, and digital products

5.30.190 - Digital automated service, digital codes, digital goods, and digital products A. "Digital automated service," "digital codes," and "digital goods" have the same meaning as in RCW 82.04.192. B. "Digital products" means digital goods, digital codes, digital automated services, and the services described in RCW 82.04.050(2)(g) and (6)(b). ([Renumbered from 5.30.025.L and 5.30.025.M]; Ord. 124089, § 1, 2012.)

Seattle Mun. Code § 5.30.195 Director

5.30.195 - Director "Director" means the Director of Finance and Administrative Services of the City or any officer, agent, or employee of the City designated to act on the Director's behalf. ([Renumbered from 5.30.025.N]; Ord. 124089, § 1, 2012 [numbering update]; Ord. 123361, § 152, 2010 [department head name change]; Ord. 122842, § 2, 2008 [numbering update]; Ord. 122563, § 1, 2007 [numbering update]; Ord. 120794, § 108, 2002 [department head name change]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.200 Distribution affiliate and distribution cooperative

5.30.200 - Distribution affiliate and distribution cooperative A. "Distribution affiliate" means a partnership, limited liability company or other entity that sells merchandise to the customer-owners of the distribution cooperative and which is owned 50 percent or more by the distribution cooperative. B. "Distribution cooperative" means a person a) that itself sells, or owns 50 percent or more of a distribution affiliate that sells, merchandise to its customer-owners for resale at retail, b) in which two-thirds of the aggregate outstanding voting ownership interest is owned by its customer-owners, c) that makes distributions to its customer-owners at least partly on the basis of patronage, and d) that qualifies for federal income tax purposes under the provisions of subchapter T of the Internal Revenue Code of 1986, as amended. ([Renumbered from 5.30.025.O and 5.30.025.P]; Ord. 124089, § 1, 2012 [numbering update]; Ord. 123361, § 152, 2010 [style update]; Ord. 122842, § 2, 2008 [numbering update]; Ord. 122563, § 1, 2007 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.205 Eligible gross receipts tax

5.30.205 - 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.)

Seattle Mun. Code § 5.30.210 Engaging in business

5.30.210 - Engaging in business A. The term "engaging in business" means commencing, conducting, or continuing in business, and also the exercise of corporate or franchise powers, as well as liquidating a business when the liquidators thereof hold themselves out to the public as conducting such business. B. Subsection 5.30.210.C sets forth examples of activities that constitute engaging in business in the City, and establishes safe harbors for certain of those activities so that a person who meets the criteria may engage in de minimis business activities in the City without having to register and obtain a business license tax certificate, obtain a business license, or pay City business and occupation taxes. The activities listed in subsection 5.30.210.C are illustrative only and are not intended to narrow the definition of "engaging in business" in subsection 5.30.210.A. If an activity is not listed, the issue of whether it constitutes engaging in business in the City shall be determined by considering all the facts and circumstances and applicable law. C. Without being all inclusive, any one of the following activities conducted within the City by a person, or its employee, agent, representative, independent contractor, broker or another acting on its behalf constitutes engaging in business and requires a person to register and obtain a business license tax certificate and a business license: 1. Owning, renting, leasing, maintaining, or having the right to use, or using, tangible personal property, intangible personal property, or real property permanently or temporarily located in the City, in connection with a business activity; 2. Owning, renting, leasing, using, or maintaining an office, place of business, or other establishment in the City in which business activities are conducted; 3. Soliciting sales; 4. Making repairs or providing maintenance or service to real or tangible personal property, including warranty work and property maintenance; 5. Providing technical assistance or service, including quality control, product inspections, warranty work, or similar services on or in connection with tangible personal property sold by the person or on its behalf; 6. Installing, constructing, or supervising installation or construction of real or tangible personal property; 7. Soliciting, negotiating, or approving franchise, license, or other similar agreements; 8. Collecting current or delinquent accounts; 9. Picking up and transporting tangible personal property, solid waste construction debris, or excavated materials; 10. Providing disinfecting and pest control services, employment and labor pool services, home nursing care, janitorial services, appraising, landscape architectural services, security system services, surveying, and real estate services including the listing of homes and managing real property; 11. Rendering professional services such as those provided by accountants, architects, attorneys, auctioneers, consultants, engineers, professional athletes, barbers, baseball clubs and other sports organizations, chemists, consultants, psychologists, court reporters, dentists, doctors, detectives, laboratory operators, teachers, and veterinarians; 12. Meeting with customers or potential customers, even when no sales or orders are solicited at the meetings; 13. Training or recruiting agents, representatives, independent contractors, brokers, or others domiciled or operating on a job in the City, acting on its behalf, or for customers or potential customers; 14. Investigating, resolving, or otherwise assisting in resolving customer complaints; 15. In-store stocking or manipulating products or goods, sold to and owned by a customer, regardless of where sale and delivery of the goods took place; or 16. Delivering goods in vehicles owned, rented, leased, used, or maintained by the person who sold the goods or another acting on its behalf. D. If a person, or its employee, agent, representative, independent contractor, broker, or another acting on the person's behalf, engages in no other activities in or with the City but the following, it need not register and obtain a business license tax certificate or a business license and pay tax: 1. Meeting with suppliers of goods and services as a customer; 2. Meeting with government representatives in their official capacity, other than those performing contracting or purchasing functions; 3. Attending meetings, such as board meetings, retreats, seminars, and conferences or other meetings wherein the person does not provide training in connection with tangible personal property sold by the person or on its behalf. This provision does not apply to any board of director member or attendee engaging in business such as a member of a board of directors who attends a board meeting; 4. Renting tangible or intangible property as a customer when the property is not used in the City; 5. Attending, but not participating in, a "trade show" or "multiple vendor events". Persons participating at a trade show shall review Chapter 6.20; 6. Conducting advertising through the mail; 7. Soliciting sales by phone from a location outside the City; or 8. Accepting or executing a contract with the City when: a. The aggregate value of all City contracts with the person during the calendar year is $5,000 or less and the person is engaged in no other business within the City; or b. The person's only source of revenue consists of contracts with the City for neighborhood planning purposes, sister city associations, or Arts Commission grants, and is less than the taxable threshold amount provided in subsection 5.55.040.D. E. A seller located outside the City merely delivering goods into the City by means of common carrier is not required to register and obtain a business license tax certificate or a business license provided that it engages in no other business activities in the City. Such activities do not include those in subsection 5.30.210.D. The City expressly intends that engaging in business include any activity sufficient to establish nexus for purposes of applying the tax under the law and the constitutions of the United States and the State of Washington. Nexus is presumed to continue as long as the taxpayer benefits from the activity that constituted the original nexus generating contact or subsequent contacts. ([Renumbered from 5.30.030.B]; Ord. 125720, § 1, 2018; Ord. 124963, § 2, 2015; Ord. 124808, § 1, 2015; Ord. 124089, § 2, 2012; Ord. 123063, § 3, 2009; Ord. 121679, § 3, 2004; Ord. 121266, § 12, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.215 Extracting, extractor, and extractor for hire

5.30.215 - Extracting, extractor, and extractor for hire A. "Extracting" means the activity engaged in by an extractor and is reportable under the extracting classification. B. "Extractor" means every person who from the person's own land or from the land of another under a right or license granted by lease or contract, either directly or by contracting with others for the necessary labor or mechanical services, for sale or for commercial or industrial use, mines, quarries, takes or produces coal, oil, natural gas, ore, stone, sand, gravel, clay, mineral or other natural resource product; or fells, cuts or takes timber, Christmas trees, other than plantation Christmas trees, or other natural products; or takes fish, or takes, cultivates, or raises shellfish, or other sea or inland water foods or products. "Extractor" does not include persons performing under contract the necessary labor or mechanical services for others; persons cultivating or raising fish entirely within confined rearing areas on the person's own land or on land in which the person has a present right of possession; or persons who fell, cut, or take plantation Christmas trees from the person's own land or from land in which the person has a present right of possession, or persons meeting the definition of farmer. C. "Extractor for hire" means a person who performs under contract necessary labor or mechanical services for an extractor. ([Renumbered from 5.30.030.C, 5.30.030.D, and 5.30.030.E]; Ord. 121679, § 3, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.220 Freight broker

5.30.220 - Freight broker "Freight broker" shall mean persons who sell, provide for, or arrange transportation by a motor carrier for compensation. Freight brokers do not themselves transport or contract to transport property from origin to destination. ([Renumbered from 5.30.030.F]; Ord. 121679, § 3, 2004 [numbering update]; Ord. 121266, § 12, 2003.)

Seattle Mun. Code § 5.30.225 Garbage

5.30.225 - Garbage "Garbage" has the meaning given in Section 21.36.014. ([Renumbered from 5.30.035.A]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.230 Government contracting

5.30.230 - Government contracting "Government contracting" means the constructing, repairing, decorating or improving of new or existing buildings or other structures under, upon or above real property of or for the United States, any instrumentality thereof, or a county or city housing authority pursuant to chapter 35.82 RCW, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation. The term shall include the clearing of land and the moving of earth of or for the United States, any instrumentality thereof, or a county or city housing authority. ([Renumbered from 5.30.035.B]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.235 Gross gambling receipts

5.30.235 - Gross gambling receipts "Gross gambling receipts" means the monetary value that would be due to any operator of a gambling activity for any chance taken, other participation fees, any rental or lease fees for amusement games received by a commercial amusement game operation, as evidenced by required records. The value shall be stated in U.S. currency, before any deductions for prizes or any other expenses. In the absence of records, gross gambling receipts shall be the maximum that would be due to an operator from that particular activity if operated at maximum capacity. ([Renumbered from 5.30.035.C]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.240 Gross income of the business

5.30.240 - Gross income of the business "Gross income of the business" means the value proceeding or accruing by reason of the transaction of the business activity engaged in and includes gross proceeds of sales, compensation for the rendition of services, gains realized from trading in stocks, bonds or other evidences of indebtedness, interest, discount, rents, royalties, fees, commissions, dividends and other emoluments however designated, all without any deduction on account of the cost of tangible property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes or any other expense whatsoever paid or accrued and without any deduction on account of losses. ([Renumbered from 5.30.035.D]; Ord. 121679, § 4, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.245 Gross proceeds of sales

5.30.245 - Gross proceeds of sales "Gross proceeds of sales" means the value proceeding or accruing from the sale of tangible personal property, digital goods, digital codes, digital automated services or for other services rendered, without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, taxes, or any other expense whatsoever paid or accrued and without any deduction on account of losses. ([Renumbered from 5.30.035.E]; Ord. 124089, § 3, 2012; Ord. 121266, § 13, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.250 Hazardous substances

5.30.250 - Hazardous substances "Hazardous substances" has the same meaning as given in Section 21.36.014. ([Renumbered from 5.30.035.F]; Ord. 122842, § 3, 2008.)

Seattle Mun. Code § 5.30.255 In this City and within this City

5.30.255 - In this City and within this City "In this City" or "within this City" includes all federal areas lying within the corporate city limits of the City. ([Renumbered from 5.30.035.G]; Ord. 122842, § 3, 2008 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.260 International investment management services

5.30.260 - International investment management services A person is engaged in the business of providing international investment management services if such a person is engaged primarily in the business of providing investment management services and at least ten percent of the gross income of such person is derived from providing investment management services to any of the following: 1) persons or collective investment funds residing outside of the United States; or 2) persons or collective investment funds with at least ten percent of their investments located outside the United States. "Investment management services" means investment research, investment consulting, portfolio management, fund administration, fund distribution, investment transactions, or related investment services. "Collective investment funds" include: 1) a mutual fund or other regulated investment company, as defined in section 851(a) of the Internal Revenue Code of 1986, as amended; 2) an investment company as that term is used in Section 3(a) of the Investment Company Act of 1940, as well as any entity that would be an investment company for this purpose but for the exemptions contained in section 3(c)(1) or (11) of that act; 3) an employee benefit plan, which includes any plan, trust, commingled employee benefit trust, or custodial arrangement that is subject to the Employee Retirement Income Security Act of 1974, as amended, 29 U.S.C. Sec. 1001 et seq., or that is described in sections 125, 401, 403, 408, 457, and 501(c)(9) and (17) through (23) of the Internal Revenue Code of 1986, as amended, or a similar plan maintained by a state or local government, or a plan, trust, or custodial arrangement established to self-insure benefits required by federal, state, or local law; 4) a fund maintained by a tax-exempt organization as defined in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, for operating, quasi-endowment, or endowment purposes; 5) funds that are established for the benefit of such tax-exempt organizations, such as charitable remainder trusts, charitable lead trusts, charitable annuity trusts, or other similar trusts; or 6) collective investment funds similar to those described in 1) through 5) of this Section 5.30.260 created under the laws of a foreign jurisdiction. Investments are located outside of the United States if the underlying assets in which the investment constitutes a beneficial interest reside or are created, issued, or held outside the United States. ([Renumbered from 5.30.035.H]; Ord. 123099, § 1, 2009.)

Seattle Mun. Code § 5.30.265 Janitorial services

5.30.265 - Janitorial services The term "janitorial services" shall mean those cleaning and care taking services ordinarily performed by commercial janitor service businesses including, but not limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes and upholstery. The term does not include painting, papering, repairing, furnace or septic tank cleaning, snow removal, sandblasting, or cleanup related to construction activities. ([Renumbered from 5.30.035.I]; Ord. 123099, § 1, 2009 [numbering update]; Ord. 122842, § 3, 2008 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.270 Manufacturer and to manufacture

5.30.270 - Manufacturer and to manufacture A. "Manufacturer" means every person who, either directly or by contracting with others for the necessary labor or mechanical services, manufactures for sale or for commercial or industrial use from the person's own materials or ingredients any products. When the owner of equipment or facilities furnishes, or sells to the customer prior to manufacture, materials or ingredients equal to less than 20 percent of the total value of all materials or ingredients that become a part of the finished product, the owner of the equipment or facilities will be deemed to be a processor for hire and not a manufacturer. A business not located in this City that is the owner of materials or ingredients processed for it in this City by a processor for hire shall be deemed to be engaged in business as a manufacturer in this City. B. "To manufacture" means all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials or ingredients so that as a result thereof a new, different or useful product of tangible personal property is produced for sale or commercial or industrial use, and shall include: 1. The production of special-made articles or custom-made articles; 2. The production of dental appliances, devices, restorations, substitutes, or other dental laboratory products by a dental laboratory or dental technician; 3. Crushing and/or blending of rock, sand, stone, gravel, or ore, and 4. The producing of articles for sale, or for commercial or industrial use from raw materials or prepared materials by giving such materials, articles, and substances of trade or commerce new forms, qualities, properties or combinations including, but not limited to, such activities as making, fabricating, processing, refining, mixing, slaughtering, packing, aging, curing, mild curing, preserving, canning, and the preparing and freezing of fresh fruits and vegetables. C. "To manufacture" shall not include the production of digital goods or the production of computer software if the computer software is delivered from the seller to the purchaser by means other than tangible storage media, including the delivery by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser. ([Renumbered from 5.30.035.J]; Ord. 124089, § 4, 2012; Ord. 123099, § 1, 2009 [numbering update]; Ord. 122842, § 3, 2008 [numbering update]; Ord. 121679, § 4, 2004; Ord. 121266, § 13, 2003; Ord. 120794, § 109, 2002 [department head name change]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.275 Motor carrier

5.30.275 - Motor carrier "Motor carrier" shall mean the carrier providing transportation for hire described in the definitions of "common carrier" and "contract carrier" as defined in RCW 81.80.010. ([Renumbered from 5.30.035.K]; Ord. 123099, § 1, 2009 [numbering update]; Ord. 122842, § 3, 2008 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.280 Newspaper, magazine, and periodical

5.30.280 - Newspaper, magazine, and periodical A. "Newspaper" means a publication offered for sale regularly at stated intervals at least once a week and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind. B. "Magazine or periodical" means any printed publication, other than a newspaper, issued and offered for sale regularly at stated intervals at least once every three months, including any supplement or special edition of the publication. Any publication meeting this definition qualifies regardless of its content. ([Renumbered from 5.30.040.A]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.285 Net gambling receipts

5.30.285 - Net gambling receipts "Net gambling receipts" means all gross gambling receipts from any gambling activity, less the monetary value or, in the case of merchandise, the actual cost, of any prizes that were awarded. ([Renumbered from 5.30.040.B]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.290 Non-profit organization

5.30.290 - Non-profit organization "Non-profit organization" means an organization in which no part of the income can be distributed to its members, directors, or officers and that holds a current tax exempt status as provided under Sec. 501(c)(3) of the Internal Revenue Code, as hereafter amended, or is specifically exempted from the requirement to apply for tax exempt status under Sec. 501(c)(3). ([Renumbered from 5.30.040.C]; Ord. 121266, § 14, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.295 Office and place of business

5.30.295 - Office and place of business "Office" or "place of business" means a fixed location or permanent facility where the regular business of the person is conducted and which is either owned by the person or over which the person exercises legal dominion and control. The regular business of the person is presumed conducted at a location: A. Whose address the person uses as its business mailing address; B. Where the place of primary use is shown on a telephone billing or a location containing a telephone line listed in a public telephone directory or other similar publication under the business name; C. Where the person holds itself out to the general public as conducting its regular business through signage or other means; and D. Where the person is required to obtain any appropriate state and local business license or registration unless exempted by law from such requirement. A vehicle such as a pick-up, van, truck, boat, or other motor vehicle is not an office or place of business. A post office box is not an office or place of business. If a person has an office or place of business, the person's home is not an office or place of business unless it meets the criteria for office or place of business above. If a person has no office or place of business, the person's home or apartment within the City will be deemed the place of business. ([Renumbered from 5.30.040.D]; Ord. 121679, § 5, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.300 Pager service

5.30.300 - Pager service "Pager service" means service provided by means of an electronic device that has ability to send or receive voice or digital messages transmitted through the local telephone network, via satellite or any other form of voice or data transmission. ([Renumbered from 5.30.040.E]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.305 Person

5.30.305 - Person "Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the State of Washington, corporation, limited liability company, association, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise and the United States or any instrumentality thereof. ([Renumbered from 5.30.040.F]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.310 Precious metal bullion or monetized bullion

5.30.310 - Precious metal bullion or monetized bullion A. "Precious metal bullion" means any precious metal which has been put a process of smelting or refining, including, but not limited to, gold, silver, platinum, rhodium, and palladium, and which is in such state or condition that its value depends upon its contents and not upon its form. B. For purposes of Sections 5.30.280 through 5.30.365, "monetized bullion" means coins or other forms of money manufactured from gold, silver or other metals and heretofore, now or hereafter used as a medium of exchange under the laws of this state, the United States or any foreign nation, but does not include coins or money sold to be manufactured into jewelry or works of art. ([Renumbered from 5.30.040.G]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.315 Processing for hire

5.30.315 - Processing for hire "Processing for hire" means the performance of labor and mechanical services upon materials or ingredients belonging to others so that as a result a new, different or useful product is produced for sale, or commercial or industrial use. A processor for hire is any person who would be a manufacturer if that person were performing the labor and mechanical services upon that person's own materials or ingredients. If a person furnishes, or sells to the customer prior to manufacture materials or ingredients equal to 20 percent or more of the total value of all materials or ingredients that become a part of the finished product, the person will be deemed to be a manufacturer, and not a processor for hire. ([Renumbered from 5.30.040.H]; Ord. 121266, § 14, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.320 Product and byproduct

5.30.320 - Product and byproduct A. "Product" means tangible personal property, including articles, substances or commodities created, brought forth, extracted or manufactured by human or mechanical effort. B. "Byproduct" means any additional product, other than the principal or intended product, which results from extracting or manufacturing activities and which has a market value, without regard to whether or not such additional product was an expected or intended result of the extracting or manufacturing activities. ([Renumbered from 5.30.040.I]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.325 Public road construction

5.30.325 - Public road construction "Public road construction" means the building, repairing or improving of any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel or trestle which is owned by a municipal corporation or political subdivision of the state or by the United States and which is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind. ([Renumbered from 5.30.040.J]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.330 Recovered material

5.30.330 - Recovered material "Recovered material" means a usable or marketable product or commodity that results from recycling or material owned or acquired from another, but excludes use for landfill or incineration. ([Renumbered from 5.30.040.K]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.335 Recyclable materials, recycling, and recycle

5.30.335 - Recyclable materials, recycling, and recycle A. "Recyclable materials" has the meaning given in Section 21.36.016. B. "Recycling" or "recycle." "Recycling" or "recycle" has the meaning given in Section 21.36.016. ([Renumbered from 5.30.040.L and 5.30.040.M]; Ord. 122842, § 4, 2008; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.340 Reporting period, monthly, quarterly, and annual

5.30.340 - Reporting period, monthly, quarterly, and annual The "reporting period" means one of the following: A. A one-month period beginning the first day of each calendar month ("monthly"); B. A three-month period beginning the first day of January, April, July or October of each year ("quarterly"); or C. A 12-month period beginning the first day of January of each year ("annual"). ([Renumbered from 5.30.040.N]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.345 Retail service

5.30.345 - Retail service "Retail service" shall include 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. Amusement and recreation services including but not limited to golf, pool, billiards, skating, bowling, swimming, bungee jumping, ski lifts and tows, basketball, racquet ball, handball, squash, tennis, batting cages, day trips for sightseeing purposes, and others, when provided to consumers. "Amusement and recreation services" also include the provision of related facilities such as basketball courts, tennis courts, handball courts, swimming pools, and charges made for providing the opportunity to dance. The term "amusement and recreation services" does not include instructional lessons to learn a particular activity such as tennis lessons, swimming lessons, or archery lessons. B. Abstract, title insurance, and escrow services; C. Credit bureau services; D. Automobile parking and storage garage services; E. Landscape maintenance and horticultural services but excluding (a) horticultural services provided to farmers and (b) pruning, trimming, repairing, removing, and clearing of trees and brush near electric transmission or distribution lines or equipment, if performed by or at the direction of an electric utility; F. Service charges associated with tickets to professional sporting events; and G. The following personal services: Physical fitness services, tanning salon services, tattoo parlor services, steam bath services, turkish bath services, escort services, and dating services. H. The term shall also include the renting or leasing of tangible personal property to consumers and the rental of equipment with an operator. ([Renumbered from 5.30.040.O]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 121266, § 14, 2003.)

Seattle Mun. Code § 5.30.350 Retailing

5.30.350 - Retailing "Retailing" means the activity of engaging in making sales at retail and is reported under the retailing classification. ([Renumbered from 5.30.040.P]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 121679, § 5, 2004.)

Seattle Mun. Code § 5.30.355 Return

5.30.355 - Return "Return" means any document a person is required by the City to file to satisfy or establish a tax or fee obligation that is administered or collected by the City and that has a statutorily defined due date. ([Renumbered from 5.30.040.Q]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 121679, § 5, 2004 [numbering update]; Ord. 121266, § 14, 2003 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.360 Royalties

5.30.360 - Royalties "Royalties" mean compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, tradenames, and similar items. ([Renumbered from 5.30.040.R]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 121679, § 5, 2004 [numbering and style update]; Ord. 121266, § 14, 2003 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.365 Rubbish

5.30.365 - Rubbish "Rubbish" has the meaning given in Section 21.36.016. ([Renumbered from 5.30.040.S]; Ord. 122842, § 4, 2008 [numbering update]; Ord. 121679, § 5, 2004 [numbering update]; Ord. 121266, § 14, 2003 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.370 Sale

5.30.370 - Sale "Sale" means any transfer of the ownership of, title to, or possession of, property for a valuable consideration and includes any activity classified as a "sale at retail," "retail sale," or "retail service." It includes renting or leasing, conditional sale contracts, leases with option to purchase, and any contract under which possession of the property is given to the purchaser but title is retained by the vendor as security for the payment of the purchase price. It also includes the furnishing of food, drink, or meals for compensation whether consumed upon the premises or not. ([Renumbered from 5.30.050.A.1]; Ord. 121679, § 6, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.375 Sale, casual or isolated

5.30.375 - Sale, casual or isolated "Casual or isolated sale" means a sale of tangible personal property made by a person who is not engaged in the business of selling the type of tangible personal property involved on a routine or continuous basis. ([Renumbered from 5.30.050.A.2]; Ord. 123063, § 4, 2009; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.400 Sale at retail

5.30.400 - Sale at retail "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certificate under RCW 82.04.470 and who: A. Purchases for the purpose of resale as tangible personal property in the regular course of business without intervening use by such person; or B. Installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without intervening use by such person; or C. Purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or component or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new article being produced for sale; or D. Purchases for the purpose of consuming the property purchased in producing ferrosilicon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to create a chemical reaction directly through contact with an ingredient of ferrosilicon; or E. Purchases for the purpose of providing the property to consumers as part of competitive telephone service, as defined in RCW 82.04.065; or F. Purchases for the purpose of satisfying the person's obligations under an extended warranty as defined in Section 5.30.480, if such tangible personal property replaces or becomes an ingredient or component of property covered by the extended warranty without intervening use by such person. The term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the performance of any activity classified as a "sale at retail" or "retail sale" even though such property is resold or utilized as provided in subsection 5.30.400.A, 5.30.400.B, 5.30.400.C, 5.30.400.D, 5.30.400.E, or 5.30.400.F following such use. ([Renumbered from 5.30.050.B.1]; Ord. 127353, § 1, 2025; Ord. 125211, § 2, 2016 [style update]; Ord. 122842, § 5, 2008; Ord. 121266 § 15, 2003.)

Seattle Mun. Code § 5.30.410 Sale at retail—Business activity under subsection 5.45.050.F

5.30.410 - Sale at retail—Business activity under subsection 5.45.050.F "Sale at retail" or "retail sale" also means every sale of tangible personal property to persons engaged in any business activity which is taxable under subsection 5.45.050.F. ([Renumbered from 5.30.050.B.2]; Ord. 125211, § 2, 2016 [cross-reference update]; Ord. 123704, § 7, 2011 [cross-reference update]; Ord. 123239, § 2, 2010 [cross-reference correction]; Ord. 121679, § 6, 2004 [cross-reference correction]; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.420 Sale at retail—Information technology, custom website development, security, temporary staffing, advertising, and live presentations

5.30.420 - 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.)

Seattle Mun. Code § 5.30.430 Sale at retail—Certain tangible property

5.30.430 - Sale at retail—Certain tangible property "Sale at retail" or "retail sale" shall include the sale of or charge made for tangible personal property consumed and/or for labor and services rendered in respect to the following: A. The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers, including charges made for the mere use of facilities in respect thereto, but excluding charges made for the use of coin-operated laundry facilities when such facilities are situated in an apartment house, rooming house, or mobile home park for the exclusive use of the tenants thereof, and also excluding sales of laundry service to nonprofit health care facilities, and excluding services rendered in respect to live animals, birds, and insects; B. The constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for consumers, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation, and shall also include the sale of services or charges made for the clearing of land and the moving of earth excepting the mere leveling of land used in commercial farming or agriculture; C. The charge for labor and services rendered in respect to constructing, repairing, or improving any structure upon, above, or under any real property owned by an owner who conveys the property by title, possession, or any other means to the person performing such construction, repair, or improvement for the purpose of performing such construction, repair, or improvement and the property is then reconveyed by title, possession, or any other means to the original owner; D. The sale of or charge made for labor and services rendered in respect to the cleaning, fumigating, razing, or moving of existing buildings or structures, but shall not include the charge made for janitorial services; and for purposes of Sections 5.30.370 through 5.30.625 the term "janitorial services" shall mean those cleaning and caretaking services ordinarily performed by commercial janitor service businesses including, but not limited to, wall and window washing, floor cleaning and waxing, and the cleaning in place of rugs, drapes, and upholstery. The term "janitorial services" does not include painting, papering, repairing, furnace or septic tank cleaning, snow removal, or sandblasting; E. The sale of or charge made for labor and services rendered in respect to automobile towing and similar automotive transportation services, but not in respect to those required to report and pay taxes under chapter 82.16 RCW; F. The sale of and charge made for the furnishing of lodging and all other services, except telephone business and cable service, by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property, and it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. For the purposes of this subsection, it shall be presumed that the sale of and charge made for the furnishing of lodging for a continuous period of one month or more to a person is a rental or lease of real property and not a mere license to enjoy the same; G. The installing, repairing, altering, or improving of digital goods for consumers; H. The sale of or charge made for tangible personal property, labor and services to persons taxable under subsections 5.30.430.A through 5.30.430.G when such sales or charges are for property, labor, and services which are used or consumed in whole or in part by such persons in the performance of any activity defined as a "sale at retail" or "retail sale" even though such property, labor, and services may be resold after such use or consumption. Nothing contained in this Section 5.30.430 shall be construed to modify Section 5.30.400, and nothing contained in Section 5.30.400 shall be construed to modify this Section 5.30.430. ([Renumbered from 5.30.050.B.4]; Ord. 127353, § 1, 2025 [numbering and style update]; Ord. 125211, § 2, 2016 [style update]; Ord. 124089, § 5, 2012; Ord. 122563, § 2, 2007; Ord. 121679, § 6, 2004; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.440 Sale at retail—Competitive telephone service

5.30.440 - Sale at retail—Competitive telephone service "Sale at retail" or "retail sale" shall also include the providing of competitive telephone service to consumers. ([Renumbered from 5.30.050.B.5]; Ord. 127353, § 1, 2025 [numbering update]; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.450 Sale at retail—Software

5.30.450 - Sale at retail—Software A. "Sale at retail" or "retail sale" shall also include the sale of prewritten software, custom software, and customization of prewritten computer software other than a sale to a person who presents a resale certificate under RCW 82.04.470, regardless of the method of delivery to the end user. For purposes of this subsection 5.30.450.A, the sale of prewritten computer software includes the sale of or charge made for a key or an enabling or activation code, where the key or code is required to activate prewritten computer software and put the software into use. There is no separate sale of the key or code from the prewritten computer software, regardless of how the sale may be characterized by the vendor or by the purchaser. B. 1. The term "sale at retail" or "retail sale" also includes the charge made to consumers for the right to access and use prewritten computer software, custom software, and customization of prewritten computer software, where possession of the software is maintained by the seller or a third party, regardless of whether the charge for the service is on a per use, per user, per license, subscription, or some other basis. 2. a. The service described in subsection 5.30.450.B.1 includes the right to access and use prewritten software, custom software, and customization of prewritten software to perform data processing. b. For purposes of this subsection 5.30.450.B.2, "data processing" means the systematic performance of operations on data to extract the required information in an appropriate form or to convert the data to usable information. Data processing includes check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. ([Renumbered from 5.30.050.B.6]; Ord. 127353, § 1, 2025; Ord. 125211, § 2, 2016 [typographical error and cross-reference correction]; Ord. 124089, § 5, 2012; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.460 Sale at retail—Public road construction

5.30.460 - Sale at retail—Public road construction "Sale at retail" or "retail sale" shall also include the sale of or charge made for labor and services rendered in respect to the building, repairing, or improving of any street, place, road, highway, easement, right-of-way, mass public transportation terminal or parking facility, bridge, tunnel, or trestle which is owned by a municipal corporation or political subdivision of the state, the State of Washington, or by the United States and which is used or to be used primarily for foot or vehicular traffic including mass transportation vehicles of any kind. (Public road construction). ([Renumbered from 5.30.050.B.7]; Ord. 127353, § 1, 2025 [numbering update]; Ord. 125211, § 2, 2016 [style update]; Ord. 121679, § 6, 2004; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.470 Sale at retail—Government contracting

5.30.470 - Sale at retail—Government contracting "Sale at retail" or "retail sale" shall also include the sale of or charge made for labor and services rendered in respect to the constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for the United States, any instrumentality thereof, or a county or city housing authority created pursuant to chapter 35.82 RCW, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation. (Government contracting). ([Renumbered from 5.30.050.B.8]; Ord. 127353, § 1, 2025 [numbering and style update]; Ord. 125211, § 2, 2016 [typographical error correction]; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.480 Sale at retail—Extended warranty

5.30.480 - Sale at retail—Extended warranty "Sale at retail" or "retail sale" shall also include the sale of or charge made for an extended warranty to a consumer. For purposes of this Section 5.30.480, "extended warranty" means an agreement for a specified duration to perform the replacement or repair of tangible personal property at no additional charge or a reduced charge for tangible personal property, labor, or both, or to provide indemnification for the replacement or repair of tangible personal property, based on the occurrence of specified events. The term "extended warranty" does not include an agreement, otherwise meeting the definition of extended warranty in this Section 5.30.480, if no separate charge is made for the agreement and the value of the agreement is included in the sales price of the tangible personal property covered by the agreement. ([Renumbered from 5.30.050.B.9]; Ord. 127353, § 1, 2025 [numbering and style update]; Ord. 122563, § 2, 2007.)

Seattle Mun. Code § 5.30.490 Sale at retail—Housing authority land and earth movement

5.30.490 - Sale at retail—Housing authority land and earth movement "Sale at retail" or "retail sale" shall not include the sale of services or charges made for the clearing of land and the moving of earth of or for the United States, any instrumentality thereof, or a county or city housing authority. Nor shall the term include the sale of services or charges made for cleaning up for the United States, or its instrumentalities, radioactive waste and other byproducts of weapons production and nuclear research and development. (This is reported under the service or other classification.) ([Renumbered from 5.30.050.B.10]; Ord. 127353, § 1, 2025 [numbering update]; Ord. 125211, § 2, 2016 [typographical error correction]; Ord. 122563, § 2, 2007 [numbering update]; Ord. 121266, § 15, 2003.)

Seattle Mun. Code § 5.30.500 Sale at retail—Environmental remedial action

5.30.500 - Sale at retail—Environmental remedial action "Sale at retail" or "retail sale" shall not include the sale of or charge made for labor and services rendered for environmental remedial action. This is reported under the service or other classification.) ([Renumbered from 5.30.050.B.11]; Ord. 127353, § 1, 2025 [numbering and style update]; Ord. 122563, § 2, 2007; Ord. 121266 § 15, 2003.)

Seattle Mun. Code § 5.30.510 Sale at retail—Consumer digital sales

5.30.510 - Sale at retail—Consumer digital sales A. "Sale at retail" or "retail sale" shall also include the following sales to consumers of digital goods, digital codes, and digital automated services: 1. Sales in which the seller has granted the purchaser the right of permanent use; 2. Sales in which the seller has granted the purchaser a right of use that is less than permanent; 3. Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and 4. Sales in which the purchaser is obligated to make continued payment as a condition of the sale. B. A retail sale of digital goods, digital codes, or digital automated services under this Section 5.30.510 includes any services provided by the seller exclusively in connection with the digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services. C. A retail sale of digital goods, digital codes, or digital automated services does not include the following services if the sale occurs between members of an affiliated group as defined in RCW 82.04.299(1)(f): 1. Any service that primarily involves the application of human effort by the seller, and the human effort originated after the customer requested the service; 2. Live presentations, such as lectures, seminars, workshops, or courses, where participants are connected to other participants via the internet or telecommunications equipment, which allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time; 3. Advertising services. For purposes of this subsection 5.30.510.C, "advertising services" means all services directly related to the creation, preparation, production, or dissemination of advertisements. Advertising services include layout, art direction, graphic design, mechanical preparation, production supervision, placement, and rendering advice to a client concerning the best methods of advertising that client's products or services. Advertising services also include 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. Advertising services do not include web hosting services and domain name registration; and 4. Data processing services. For purposes of this subsection 5.30.510.C, "data processing service" means a primarily automated service provided to a business or other organization where the primary object of the service is the systematic performance of operations by the service provider on data supplied in whole or in part by the customer to extract the required information in an appropriate form or to convert the data to usable information. Data processing services include check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. Data processing does not include the service described in subsection 5.30.450.B. For purposes of this Section 5.30.510, "permanent" means perpetual or for an indefinite or unspecified length of time. A right of permanent use is presumed to have been granted unless the agreement between the seller and the purchaser specifies or the circumstances surrounding the transaction suggest or indicate that the right to use terminates on the occurrence of a condition subsequent. ([Renumbered from 5.30.050.B.12]; Ord. 127353, § 1, 2025; Ord. 124089, § 5, 2012.)

Seattle Mun. Code § 5.30.520 Sale at retail—Consumer digital goods installation, repair, alteration, or improvement

5.30.520 - Sale at retail—Consumer digital goods installation, repair, alteration, or improvement "Sale at retail" or "retail sale" shall also include the installing, repairing, altering, or improving of digital goods for consumers. ([Renumbered from 5.30.050.B.13]; Ord. 127353, § 1, 2025 [numbering update]; Ord. 124089, § 5, 2012.)

Seattle Mun. Code § 5.30.600 Sale at wholesale and wholesale sale

5.30.600 - Sale at wholesale and wholesale sale "Sale at wholesale" or "wholesale sale" means any sale of tangible personal property, digital goods, digital codes, or digital automated services, prewritten computer software, custom software, customization of prewritten software to a consumer, or services described in subsection 5.30.450.B.1, which is not a retail sale, and any charge made for labor and services rendered for persons who are not consumers, in respect to real or personal property and retail services, if such charge is expressly defined as a retail sale or retail service when rendered to or for consumers. Sale at wholesale also includes the sale of telephone business to another telecommunications company for the purpose of resale, as contemplated by RCW 35.21.715. Notwithstanding the above, "sale at wholesale" or "wholesale sale" shall specifically not include a distribution cooperative's or its distribution affiliate's sales of merchandise to a customer-owner of the distribution cooperative for the customer-owner's resale at retail. A distribution cooperative or a distribution affiliate is taxed on such sales pursuant to subsection 5.45.050.F. ([Renumbered from 5.30.050.C]; Ord. 127353, § 1, 2025; Ord. 125211, § 2, 2016 [cross-reference update]; Ord. 124089, § 6, 2012; Ord. 123704, § 7, 2011 [cross-reference update]; Ord. 122563, § 2, 2007; Ord. 121679, § 6, 2004; Ord. 121266, § 15, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.605 Services

5.30.605 - Services A definition of "services" will be adopted when the term is defined in chapter 82.04 RCW. ([Renumbered from 5.30.050.D]; Ord. 121679, § 6, 2004.)

Seattle Mun. Code § 5.30.610 Software, prewritten software, custom software, customization of canned software, master copies, and retained rights

5.30.610 - Software, prewritten software, custom software, customization of canned software, master copies, and retained rights A. "Prewritten software," or "canned software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than such purchaser. Where a person modifies or enhances computer software of which such persons is not the author or creator, the person shall be deemed to be the author or creator only of the person's modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; however, where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for the modification or enhancement, the modification or enhancement shall not constitute prewritten computer software. B. "Custom software" means software created for a single person. C. "Customization of canned software" means any alteration, modification, or development of applications using or incorporating canned software to specific individualized requirements of a single person. Customization of canned software includes individualized configuration of software to work with other software and computer hardware but does not include routine installation. Customization of canned software does not change the underlying character or taxability of the original canned software. D. "Master copies" of software means copies of software from which a software developer, author, inventor, publisher, licensor, sublicensor, or distributor makes copies for sale or license. The software encoded on a master copy and the media upon which the software resides are both ingredients of the master copy. E. "Retained rights" means any and all rights, including intellectual property rights such as those rights arising from copyrights, patents, and trade secret laws, that are owned or are held under contract or license by a software developer, author, inventor, publisher, licensor, sublicensor, or distributor. F. "Software" means any information, program, or routine, or any set of one or more programs, routines, or collections of information used, or intended for use, to convey information that causes one or more computers or pieces of computer-related peripheral equipment, or any combination thereof, to perform a task or set of tasks. "Software" includes the associated documentation, materials, or ingredients regardless of the media upon which that documentation is provided, that describes the code and its use, operation, and maintenance and that typically is delivered with the code to the consumer. All software is classified as either canned or custom. ([Renumbered from 5.30.050.E]; Ord. 121679, § 6, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.615 Solid waste

5.30.615 - Solid waste "Solid waste" has the meaning given in Section 21.36.016. ([Renumbered from 5.30.050.F]; Ord. 121679, § 6, 2004 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.620 Solid waste collection service

5.30.620 - Solid waste collection service "Solid waste collection service" means collecting solid waste from customers for transfer, processing, treatment, storage, or disposal. Solid waste collection service includes, but is not limited to the activities of transferring, processing, treating, storing, or disposing of the solid waste collected. Solid waste collection service includes "property clean up services," defined as businesses that contract directly with residences and businesses to clean up property and remove solid waste. It does not include the operation of public or private dumps, transfer stations, and similar operations. ([Renumbered from 5.30.050.G]; Ord. 122842, § 5, 2008.)

Seattle Mun. Code § 5.30.625 Successor

5.30.625 - Successor "Successor" means any person to whom a taxpayer quitting, selling out, exchanging or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, any part of the materials, supplies, merchandise, inventory, fixtures or equipment of the taxpayer. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. ([Renumbered from 5.30.050.H]; Ord. 122842, § 5, 2008 [numbering update]; Ord. 121679, § 6, 2004 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.630 Tax year and taxable year

5.30.630 - Tax year and taxable year "Tax year" or "taxable year" means the calendar year. ([Renumbered from 5.30.060.A]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.635 Taxable gross income of the business and the value of products, and taxable gross income

5.30.635 - Taxable gross income of the business and the value of products, and taxable gross income "Taxable gross income of the business and the value of products," as used in Section 5.55.030 to determine the business license tax certificate fee, and "taxable gross income" mean the taxpayer's total amount of gross proceeds of sale, gross income of the business, and the value of products, less any deductions available to the taxpayer under Chapter 5.45. ([Renumbered from 5.30.060.B]; Ord. 126108, § 3, 2020; Ord. 125083, § 2, 2016.)

Seattle Mun. Code § 5.30.640 Taxpayer

5.30.640 - Taxpayer "Taxpayer" means any person required by Chapter 5.55 to have a business license tax certificate, or liable for any license, tax, or fee, or for the collection of any tax or fee, under Chapters 5.35 (Commercial Parking Tax), 5.37 (Social Housing Tax), 5.38 (Payroll Expense Tax), 5.39 (Transportation Network Company Tax), 5.40 (Admission Tax), 5.45 (Business License Tax), 5.46 (Square Footage Tax), 5.48 (Business Tax—Utilities), 5.50 (Firearms and Ammunition Tax), 5.52 (Gambling Tax), and 5.53 (Sweetened Beverage Tax), or who engages in any business or who performs any act for which a tax or fee is imposed under those chapters. ([Renumbered from 5.30.060.C]; Initiative 137, § 3, 2025; Ord. 126880, § 4, 2023; Ord. 126108, § 3, 2020; Ord. 125971, § 3, 2019; Ord. 125324, § 8, 2017; Ord. 125083, § 2, 2016 [cross-reference correction and numbering update]; Ord. 124833, § 3, 2015; Ord. 124808, § 2, 2015; Ord. 123361, § 153, 2010; Ord. 123063, § 5, 2009; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.645 Telecommunications service or telephone business

5.30.645 - Telecommunications service or telephone business "Telecommunications service" or "telephone business" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. It includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. Telecommunication services or telephone business also includes ancillary services that are associated with or incidental to the provision of telecommunication services including, but not limited to, conference bridging, detailed telecommunications billing, directory assistance, vertical service, or voice mail services as defined in RCW 82.04.065. Telecommunication services or telephone business also includes those activities previously used to define telephone business such as the providing by any person of access to a local telephone network, local telephone network switching service, toll service, cellular or mobile telephone service, coin telephone services, pager service, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes the provision of cooperative or farmer line telephone services or associations operating exchanges. The term also includes the provision of transmission to and from the site of an internet provider via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. "Telecommunication service or telephone business" does not include the providing of competitive telephone service, data processing, providing of cable television service, or other providing of broadcast services by radio or television stations. ([Renumbered from 5.30.060.D]; Ord. 125083, § 2, 2016 [numbering and style update]; Ord. 122563, § 3, 2007; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.650 Tour operator business

5.30.650 - Tour operator business "Tour operator business" means a business activity of purchasing various travel components, such as transportation, lodging, meals, and other associated services and reselling the same to consumers where the purchaser/reseller is liable itself to pay the vendor of the components purchased and does not make payment solely as an agent for the consumer. ([Renumbered from 5.30.060.E]; Ord. 125083, § 2, 2016 [numbering update]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.655 Tuition fee

5.30.655 - Tuition fee "Tuition fee" includes library, laboratory, health service, and other special fees, and amounts charged for room and board by an educational institution when the property or service for which such charges are made is furnished exclusively to the students or faculty of such institution. "Educational institution," as used in Sections 5.30.630 through 5.30.675, means only those institutions created or generally accredited as such by the state and includes educational programs that such educational institution cosponsors with a non-profit organization, as defined by Section 501(c)(3) of the Internal Revenue Code, as hereafter amended, if such educational institution grants college credit for coursework successfully completed through the educational program, or an approved branch campus of a foreign degree-granting institution in compliance with chapter 28B.90 RCW, and in accordance with RCW 82.04.4332 or defined as a degree-granting institution under RCW 28B.85.010(3) and accredited by an accrediting association recognized by the United States Secretary of Education, and offering to students an educational program of a general academic nature or those institutions which are not operated for profit and which are privately endowed under a deed of trust to offer instruction in trade, industry, and agriculture, but not including specialty schools, business colleges, other trade schools, or similar institutions. ([Renumbered from 5.30.060.F]; Ord. 125083, § 2, 2016 [numbering and style update]; Ord. 121266, § 16, 2003; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.660 Value proceeding or accruing

5.30.660 - Value proceeding or accruing "Value proceeding or accruing" means the consideration, whether money, credits, rights, or other property expressed in terms of money, a person is entitled to receive or accrue or which is actually received or accrued. The term shall be applied, in each case, on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the taxpayer. ([Renumbered from 5.30.060.G]; Ord. 125083, § 2, 2016 [numbering update]; Ord. 122563, § 3, 2007; Ord. 121679, § 7, 2004; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.665 Value of products, how determined

5.30.665 - Value of products, how determined A. The value of products, including by-products, extracted or manufactured shall be determined by the gross proceeds derived from the sale thereof, whether such sale is at wholesale or at retail, to which shall be added all subsidies and bonuses received from the purchaser or from any other person with respect to the extraction, manufacture, or sale of such products or by-products by the seller. B. Where such products, including by-products, are extracted or manufactured for commercial or industrial use, and where such products, including by-products, are shipped, transported, or transferred out of the City, or to another person, without prior sale or are sold under circumstances such that the gross proceeds from the sale are not indicative of the true value or the subject matter of the sale, the value shall correspond as nearly as possible to the gross proceeds from sales in this state of similar products of like quality and character, and in similar quantities by other taxpayers, plus the amount of subsidies or bonuses ordinarily payable by the purchaser or by any third person with respect to the extraction, manufacture, or sale of such products. In the absence of sales of similar products as a guide to value, such value may be determined upon a cost basis. In such cases, there shall be included every item of cost attributable to the particular article or article extracted or manufactured, including direct and indirect overhead costs. The Director of Finance and Administrative Services may prescribe uniform and equitable rules for the purpose of ascertaining such values. C. Notwithstanding subsection 5.30.665.B, the value of a product manufactured or produced for purposes of serving as a prototype for the development of a new or improved product shall correspond to: 1. The retail selling price of such new or improved product when first offered for sale; or 2. The value of materials incorporated into the prototype in cases in which the new or improved product is not offered for sale. ([Renumbered from 5.30.060.H]; Ord. 125083, § 2, 2016 [numbering update and typographical error correction]; Ord. 123361, § 153, 2010 [department head name change]; Ord. 121679, § 7, 2004; Ord. 120794, § 110, 2002 [department head name change]; Ord. 120668, § 3, 2001.)

Seattle Mun. Code § 5.30.670 Wholesaling

5.30.670 - Wholesaling "Wholesaling" means engaging in the activity of making sales at wholesale, and is reported under the wholesaling classification. ([Renumbered from 5.30.060.I]; Ord. 125083, § 2, 2016 [numbering update]; Ord. 121679, § 7, 2004.)

Seattle Mun. Code § 5.30.675 Yardwaste

5.30.675 - Yardwaste "Yardwaste" has the meaning given in Section 21.36.016. ([Renumbered from 5.30.060.J]; Ord. 125083, § 2, 2016 [numbering and style update]; Ord. 121679, § 7, 2004 [numbering update]; 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_CH5.30DEFetched: 11/1/2026