SEATTLE CITY COUNCIL - Record No: CB 120702

• Record No: CB 120702
• Version: 1
• Council Bill No: CB 120702
• Type: Ordinance (Ord)
• Status: Passed
• Current Controlling Legislative Body: City Clerk
• On agenda: 11/21/2023
• Ordinance No: Ord 126950
• Title: AN ORDINANCE relating to taxation; defining the sourcing of gross income arising from the activities of printing, and publishing newspapers, periodicals, or magazines; and modifying, effective January 1, 2024, the definition of printing, and publishing newspapers, periodicals, or magazines in accordance with ESS2B 5199 (2023); and amending Section 5.45.081 of the Seattle Municipal Code.
• Sponsors: Teresa Mosqueda
• Supporting documents: 1. Signed Ordinance 126950, 2. Affidavit of Publication

Date	Ver.	Action By	Action	Result
12/1/2023	1	City Clerk	attested by City Clerk
12/1/2023	1	Mayor	returned
12/1/2023	1	Mayor	Signed
11/29/2023	1	City Clerk	submitted for Mayor's signature
11/21/2023	1	City Council	passed	Pass
11/14/2023	1	Select Budget Committee	pass	Pass
11/7/2023	1	City Council	referred
11/2/2023	1	Council President's Office	sent for review
11/1/2023	1	City Clerk	sent for review
10/24/2023	1	Mayor	Mayor's leg transmitted to Council

CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to taxation; defining the sourcing of gross income arising from the activities of printing, and publishing newspapers, periodicals, or magazines; and modifying, effective January 1, 2024, the definition of printing, and publishing newspapers, periodicals, or magazines in accordance with ESS2B 5199 (2023); and amending Section 5.45.081 of the Seattle Municipal Code.
body
WHEREAS, during the 2023 regular session, the Washington State Legislature passed ESS2B 5199, amending the Model Municipal Business and Occupation (B & O) Tax Ordinance; and
WHEREAS, RCW 35.102.150 as amended modifies the definition of printing, and of publishing newspapers, periodicals, or magazines in accordance with ESS2B 5199 (2023); and
WHEREAS, under RCW 35.102.040, cities that impose a local B & O Tax must adopt this change to the Model Ordinance by January 1, 2024; and
WHEREAS, the City intends to adopt the change to the Model Ordinance as required under RCW 35.102.040; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.45.081 of the Seattle Municipal Code, last amended by Ordinance 125996, is amended as follows:
5.45.081 Assignment of revenues
Beginning on January 1, 2008, and with the exception of those persons subject to the provisions of chapter 82.14A RCW, this Section 5.45.081 will be used to assign revenue for purposes of the business license tax imposed under Section 5.45.050.
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K. Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, shall be allocated to the principal place in this state from which the taxpayer's business is directed or ma...