§ 5.50.040. Firearms and ammunition tax—When due

The tax imposed by this Chapter 5.50 shall be due and payable in accordance with Section 5.55.040 in the same manner as the business license tax under Chapter 5.45. Taxpayers filing and paying their business license tax on a quarterly basis shall file and pay the firearms and ammunition tax on a quarterly basis and taxpayers filing and paying their business license tax on an annual basis shall file and pay the firearms and ammunition tax on an annual basis. Forms for such filings shall be prescribed by the Director. Persons discontinuing their business activities in Seattle shall report and pay the firearms and ammunition tax at the same time as they file their final business license tax return.

(Ord. 124833 , § 11, 2015.)