Licenses & Taxes

City of Seattle Business License

After procuring a State of Washington Master Business License, business owners may apply for a City of Seattle License. The fee for the City of Seattle Business License varies depending on the annual taxable revenue. The fee structure for your business license certificate is listed on the City of Seattle website. Each additional branch is $10 per location and taxes are prorated if you start your business the second half of the year.

For a new business license tax certificate go online to FileLocal and create a Business Account to access the application. A complete reference guide will answer many questions you may have.

The expiration date for all Seattle business license tax certificates is December 31. Renewals are completed online thru FileLocal.

If you have Business License questions not answered with the links provided, you may contact the City of Seattle at 206-684-8484 or tax@seattle.gov.

Mailing Address:
Licensing & Tax Administration
P.O. Box 34214
Seattle, Washington 98124-4214

Office Location:
City of Seattle
Seattle Municipal Tower
700 Fifth Ave. 42nd floor
Seattle, WA 98124

City of Seattle B&O Tax

Entities engaging in business inside the Seattle city limits are required to pay a business and occupation (B&O) tax. The B&O tax is calculated based on gross business receipts (less allowable deductions). Tax rates and classifications are broken out by your business activity. If your business has more than one activity, multiple classifications must be used. Note, the Seattle B&O tax is in addition to the Washington State B&O tax.

Special tax situations may apply. It’s best to review this information prior to completing the tax filing to see if your business is responsible for any additional taxes.

Depending on your business, you may be responsible to pay the Seattle B&O taxes quarterly or annually. Log in to FileLocal account to retrieve the due dates for your business.