CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE relating to the business and occupation tax; amending Section 5.30.050 of the Seattle Municipal Code to amend definitions due to amendments to the model business license tax ordinance and other state law amendments.
body
WHEREAS, during the 2025 regular session, the Washington State Legislature passed Engrossed Substitute Senate Bill (ESSB) 5814, enacted as Chapter 422, Laws of 2025; and
WHEREAS, ESSB 5814 amended RCW 82.04.050, 82.04.192, and 82.26.010, redefining certain activities as a "retail sale" that prior law defined as "service and other business activities," reclassifying several business activities as a "retail sale" or "sale at retail," and making related changes; and
WHEREAS, under chapter 35.102 RCW, a task force of city representatives has worked with the Association of Washington Cities to amend the state model municipal business and occupation tax ordinance to implement the changes made by ESSB 5814, and cities imposing a business and occupation tax must adopt the changes to the model ordinance by January 1, 2026; and
WHEREAS, Seattle Municipal Code Section 5.30.050 needs additional technical amendments to be consistent with the model ordinance; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.30.050 of the Seattle Municipal Code, last amended by Ordinance 125211, is amended as follows:
5.30.050 Definitions, S
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B. "Sale at retail," "retail sale"
1. "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers, other than a sale to a person who presents a resale certifica...
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