Taxpayer
Seattle Mun. Code § 5.30.640
in effect5.30.640 - 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.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IGERE_CH5.30DE_5.30.640TAFetched: 11/1/2026