CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
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AN ORDINANCE related to business licenses; amending Sections 5.30.030, 5.30.060, 5.32.150, 5.40.060, 5.40.080, 5.40.085, 5.45.110, 5.55.030, 5.55.040, 5.55.220, and 5.55.230 of the Seattle Municipal Code; and adding a new Section 5.55.238 to the Seattle Municipal Code.
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WHEREAS, The City of Seattle issues business licenses under Title 5 of the Seattle Municipal Code as an exercise of its power to license or tax for revenue and levies a tax on the privilege of engaging in business activities within the City; and
WHEREAS, The City of Seattle issues regulatory business licenses under Title 6 of the Seattle Municipal Code as an exercise of the power of the City to license for regulation to preserve the public peace, health, safety, and welfare of the City; and
WHEREAS, there is an erroneous perception that the issuance of a Title 5 license authorizes a licensee to engage in business even when such licensee operates a business in violation of the law; and
WHEREAS, it is appropriate to designate the business licenses issued under Title 5 of the Seattle Municipal Code as a "business license tax certificate" to accurately describe its function as a means to administer the City's business license tax; and
WHEREAS, it is appropriate to state that when the holder of a business license tax certificate issued under Title 5 of the Seattle Municipal Code is found in a separate regulatory or criminal proceeding to be operating a business in violation of law the certificate may be revoked; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Subsections A and B of Section 5.30.030 of the Seattle Municipal Code, which section was last amended by Ordinance 124089, is amended as follows:
5.30.030 Definitions, E-F ((.))
A. "Eligible gross receipts tax" means a tax which:
1. Is imposed on the act or privilege of engaging in business ac...
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