Tax levied—Remittance
Seattle Mun. Code ch. 5.56, subch. I, § 5.56.010
in effect5.56.010 - Tax levied—Remittance
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly-owned real or personal property within The City of Seattle through a "leasehold interest" as defined by RCW 82.29A.020, which tax shall be paid, collected, and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by RCW 82.29A.050.
(Ord. 105450, § 1, 1976.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.56LEEXTA_SUBCHAPTER_IGEPR_5.56.010TALEEMFetched: 11/1/2026
