There may be some confusion here.
The Internation Building Code, with respect to seismic site coefficient, states in section 1615.1.5 "Ni is the Standard Penetration Resistance (ASTM D 1586-84) not to exceed 100 blows/feet as directly measured in the field without corrections."
In addition, the seismic site coefficient is determined by taking the weighted average in the top 100 feet (30,480 mm).
As to why it is that way, there is currently much debate.
Personally, the I think the IBC does not accurately determine the site seismic coefficient due to their codes. It is much more representative to use cross-hole or down-hole testing to determine the shear wave velocity (Vsi).
In cohesive soils, the undrained shear strength is used to estimate the site class. There is confusion there as well, because table 1615.1.1 has a column of shear strength next to a column showing SPT values. The shear strength in this table does not jive with established correlations between SPT and shear strength. This is because they do not mean to imply this relationship in the table. The goal of the shear strength in the table is to estimate the stiffness of the soil, and thereby, the response of the soil to a seismic event.
It all comes down to trying to estimate the behavior of soil in the event of a seismic event. All of these methods are approximate. The ultimate goal is to estimate the modulus of elasticity of the soil. Unfortunately, the IBC does not allow for more direct measurement of modulus through the use of laboratory testing or field methods such as the dilatometer or pressuremeter.
I know this doesn't help much, but as geotechnical engineers, we are often put in a position by the owner and the structural engineer to provide a seismic site class higher than what is justified by simple SPT.