We don’t too often cover a lot of what is happening out in the far Pacific Northwest, but two recent issues are and/or may become more relevant as time passes. First, Seattle just last week became the latest city to impose a permanent cap on delivery fees. Mayor Bruce Harrell signed an ordinance into law that caps fees that can be charged to restaurants by third-party delivery companies at 15% of an order, extending an order that was initially adopted as part of an economic response to the COVID pandemic. In addition, the law specifically provides that companies cannot reduce the pay of drivers in order to comply with the delivery fee cap. The imposition of delivery fee caps became somewhat commonplace during the height of the COVID pandemic and has since been made permanent by New York (still being fought out in the courts) and just two weeks ago, by San Francisco.  And, in another matter – the so-called “Amazon tax” – the city of Seattle prevailed against the Greater Seattle Chamber of Commerce at the Washington state Court of Appeals when it affirmed a lower court decision that dismissed a challenge to the payroll expense tax. The tax, which went into effect on January 1, 2021 is a significant source of revenue, having brought in some $230 million in the first year. It only applies to businesses with a payroll expense “paid in Seattle” of more than $7 million in the prior calendar year.