Share to Facebook Share to Twitter Bookmark and Share
Record No: CB 119130    Version: 1 Council Bill No: CB 119130
Type: Council Bill (CB) Status: Retired
Current Controlling Legislative Body City Clerk
On agenda: 11/20/2017
Ordinance No:
Title: AN ORDINANCE relating to taxation; imposing an employee hours tax; adding a new Chapter 5.38 to Title 5 of the Seattle Municipal Code; and amending Sections 5.30.010, 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: Lisa Herbold
Supporting documents: 1. Summary and Fiscal Note
Related files: Res 31875
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to taxation; imposing an employee hours tax; adding a new Chapter 5.38 to Title 5 of the Seattle Municipal Code; and amending Sections 5.30.010, 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
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. A new Chapter 5.38 is added to the Seattle Municipal Code as follows:
Chapter 5.38 - EMPLOYEE HOURS TAX
5.38.010 Administrative provisions
All of the provisions contained in Chapter 5.55 shall have full force and application with respect to taxes imposed under the provisions of this Chapter 5.38 except as may be expressly stated to the contrary herein.
5.38.020 Definitions
The definitions contained in Chapter 5.30 shall be fully applicable to this Chapter 5.38 except as may be expressly stated to the contrary herein. The following additional definitions shall apply throughout this Chapter 5.38:
"Business" means any person engaging in business as defined in Section 5.30.030.
"Employee" means any person who performs work, labor, or services for a business, is on the business's payroll, and performs any part of their duties within the City of Seattle. For purposes of this Chapter 5.38, the term "employee" also includes all full-time, part-time, and temporary employees or workers on the business' payroll. A business's payroll includes the payroll of any related company that acts as a paymaster for the related entities. Sole proprietors and partners shall be considered employees.
"Full-time employee" means an employee who works at least 1,920 hours in a calendar year.
"Part-time employee" means an employee who works fewer than 1,920 hours in a calendar year.
"Payroll" means the regular remuneration by a business to the individuals who perform work, labor, services, or make other similar contributions for the busine...

Click here for full text