A Report On The York City Council Passed Council Bill 118437

1391 Words Sep 28th, 2015 6 Pages
On August 10, 2025, the Seattle City Council passed Council Bill 118437, which creates an ordinance allowing the City to impose a tax on businesses that sale firearms and ammunition. The ordinance added Chapter 5.50 to the Seattle Municipal Code, which states in part:
5.50.030 Tax imposed; rates
A. There is imposed a tax on every person engaging within the City in the business of making retail sales of firearms or ammunition. The amount of the tax due shall be equal to the quantity of firearms sold at retail and the quantity of ammunition sold at retail multiplied by the applicable tax rates that are stated in Section 5.50.030.B.

B. The tax rate shall be $25 per firearm sold at retail, $.02 per round of ammunition that contains a single projectile that measures .22 caliber or less sold at retail, and $.05 per round of ammunition for all other ammunition sold at retail.
The ordinance shall take effect on January 1, 2016, and the Firearm and Ammunition Tax shall be imposed beginning January 1, 2016, on every person engaging within the City in the business of making retail sales of firearms and ammunition.
LEGAL QUESTION
Does the City of Seattle’s have the constitutional authority to impose a firearm and ammunition sales tax when the State preempts any municipality from regulating, but not taxing, the sale of firearms and ammunition?
PLAINTIFF’S ARGUMENT AND RELIEF REQUESTED
Plaintiffs claim that the City of Seattle passed an ordinance that imposes a tax on any firearm and…
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