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The City of Seattle
Ordinance /
Council Bill /
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An ordinance relating to the business and occupation tax; amending definitions and related provisions due to amendments to the model business license tax ordinance and other state law amendments; amending Sections 5.30.420, 5.30.450, 5.30.510, 5.30.600, and 5.45.050 of the Seattle Municipal Code; and adding new Sections 5.30.530 and 5.30.540 to the Seattle Municipal Code.
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Recitals:
During the 2026 session, the Washington State Legislature passed Senate Bill 6113 (SB 6113), enacted as Chapter 250, Laws of 2026.
SB 6113 amended RCW 82.04.050, making technical corrections and clarifications, including adding or refining the definitions of “data processing service,” “investigation services,” and “advertising services,” clarifying the tax treatment of temporary staffing services, live presentations, and paymaster services, and updating cross-references governing sales at wholesale.
During the 2026 session, the Washington State Legislature also passed Senate Bill 6346 (SB 6346), enacted as Chapter 238, Laws of 2026.
SB 6346 revised the tax treatment of certain services, including an exclusion from the definition of “retail sale” for staffing services utilized by hospital-based clinical providers to supplement fulfillment of hospital contracts for professional services.
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 tax ordinance to implement the changes made by SB 6113 and SB 6346.
Cities imposing a business and occupation tax are required to adopt the changes to the model ordinance made in SB 6113 and SB 6346 by January 1, 2027.
Chapters 5.30 and 5.45 of the Seattle Municipal Code need additional amendments to be consistent with the model ordinance. Therefore,
Be it ordained by The City of Seat...
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