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Seattle · 2026

An ordinance relating to the business and occupation tax

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.

CB 121318·Council·Bill
Dan StraussCity Council · D-6
Primary sponsor
Dan StraussDan StraussCity Council · D-6
Legislative history
Sep 22, 2026
Mayor: Mayor's leg transmitted to Council
Oct 19, 2026
City Clerk: sent for review
Oct 19, 2026
Council President's Office: sent for review
Legislation text
CB 121318 — Version 1