SEATTLE CITY COUNCIL - Record No: CB 119083

• Record No: CB 119083
• Version: 3
• Council Bill No: CB 119083
• Type: Ordinance (Ord)
• Status: Passed
• Current Controlling Legislative Body: City Clerk
• On agenda: 11/13/2017
• Ordinance No: Ord 125442
• Title: AN ORDINANCE relating to imposing a tax on engaging in the business of being a short-term rental operator; adding a new Chapter 5.54, Short-Term Rental Tax, to the Seattle Municipal Code; and amending Sections 5.30.010, 5.30.060, 5.55.010, 5.55.040, 5.55.060, 5.55.150, 5.55.165, 5.55.220, and 5.55.230 of the Seattle Municipal Code.
• Sponsors: Rob Johnson, Tim Burgess
• Supporting documents: 1. Memo and Proposed Amendments 1 - 3, 2. Summary and Fiscal Note v2, 3. Summary and Fiscal Note v1, 4. Central Staff Memo (9/15/17), 5. Signed Ord_125442, 6. Affidavit of Publication

Date	Ver.	Action By	Action	Result
11/17/2017	3	City Clerk	attested by City Clerk
11/17/2017	3	Mayor	returned
11/17/2017	3	Mayor	Signed
11/16/2017	3	City Clerk	submitted for Mayor's signature
11/13/2017	2	City Council	passed as amended	Pass
9/15/2017	1	Affordable Housing, Neighborhoods, and Finance Committee	pass as amended	Pass
9/11/2017	1	City Council	referred
9/11/2017	1	Council President's Office	sent for review
9/11/2017	1	City Clerk	sent for review

CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to imposing a tax on engaging in the business of being a short-term rental operator; adding a new Chapter 5.54, Short-Term Rental Tax, to the Seattle Municipal Code; and amending Sections 5.30.010, 5.30.060, 5.55.010, 5.55.040, 5.55.060, 5.55.150, 5.55.165, 5.55.220, and 5.55.230 of the Seattle Municipal Code.
body
WHEREAS, The City of Seattle intends to exercise its taxing authority to raise revenue by imposing a tax on the short-term rental business; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. A new Chapter 5.54 is added to the Seattle Municipal Code as follows:
Chapter 5.54 SHORT-TERM RENTAL TAX
5.54.010 Administrative provisions
All the provisions contained in Chapter 5.55 shall have full force and application with respect to taxes imposed under this Chapter 5.54 except as may be expressly stated to the contrary.
5.54.020 Definitions
The definitions contained in Chapter 5.30 and Chapter 6.600 shall be fully applicable to this Chapter 5.54 except as may be expressly stated to the contrary. The following additional definition shall apply throughout this Chapter 5.54:
"Guest room" means a private or shared room offered or provided to a guest or guests by a short-term rental operator for sleeping purposes and that may share common bathrooms and cooking facilities.
5.54.030 Tax imposed; rates
There is imposed a tax on every person engaging within Seattle in the business of being a short-term rental operator. The amount of the tax due for each short-term rental shall be $14 per night for each dwelling unit, and $8 per night for each guest room, in Seattle.
5.54.040 Short-term rental tax - When due
The tax imposed by this Chapter 5.54 shall be due and payable in accordance with Section 5.55.040 in the same manner as the business license tax under Chapter 5.45. Taxpayers filing and paying their business license ...