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Record No: CB 119683    Version: 1 Council Bill No: CB 119683
Type: Ordinance (Ord) Status: Passed
Current Controlling Legislative Body City Clerk
On agenda: 11/25/2019
Ordinance No: Ord 125997
Title: AN ORDINANCE relating to taxation; updating tax return and payment dates; and amending Section 5.55.040 of the Seattle Municipal Code.
Sponsors: Sally Bagshaw
Supporting documents: 1. Summary and Fiscal Note
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________

title
AN ORDINANCE relating to taxation; updating tax return and payment dates; and amending Section 5.55.040 of the Seattle Municipal Code.
body
WHEREAS, during the 2019 regular session, the Washington State Legislature enacted SHB 1059, extending the business and occupation tax return filing due date for annual filers; amending RCW 82.32.045 and 35.102.070; and
WHEREAS, beginning January 1, 2021, as required by RCW 82.32.045 and 35.102.070, the due date for annual filers is April 15 of the year immediately following the end of the period covered by the return; and
WHEREAS, as required by RCW 35.102.040, a committee of city representatives has worked with the Association of Washington Cities to amend the mandatory provision of the model ordinance extending the due date for municipal business and occupation annual tax returns as provided in RCW 35.102.070; and
WHEREAS, under 35.102.040, cities that impose a business and occupation tax must adopt the mandatory provisions of the model ordinance extending the due date for annual filers beginning January 1, 2021; and
WHEREAS, the City intends to adopt the model ordinance as required by RCW 35.102.040 to extend the business and occupation tax return filing due date for annual filers; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Subsection 5.55.040.A of the Seattle Municipal Code, which section was last amended by Ordinance 125324, is amended as follows:
5.55.040 When due and payable - Reporting periods - Monthly, quarterly, and annual returns - Threshold provisions - Computing time periods - Failure to file returns
A. Other than any annual license fee or registration fee assessed under this Chapter 5.55, the tax imposed by Chapters 5.32 (Amusement Devices), 5.35 (Commercial Parking Tax), 5.40 (Admission Tax), 5.45 (Business License Tax), 5.46 (Square Footage Tax), 5.48 (Business Tax - Utilities)...

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