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City of Seattle

City of Seattle Business License Information
City of Seattle Revenue and Consumer Affairs Division, Department of Finance and Administrative Services: 206.684.8484

City of Seattle Business License Fees:

1. $15 for State of Washington Master Business License
2. The fee for the City of Seattle Business License is calculated as follows for the first location (plus a fee of $10 for each additional branch of the business located within Seattle city limits):
1. Businesses operating prior to July 1 with a worldwide gross income of over $20,000 in the current calendar year submit payment of $90.
2. Businesses operating prior to July 1 with a worldwide gross income of less than $20,000 in the current calendar year submit payment of $45.
3. Businesses applying for a first year license after June 30 with a worldwide gross income of over $20,000 in the current calendar year submit payment of $45.
4. Businesses applying for a first year license after June 30 with a worldwide gross income of less than $20,000 in the current calendar year submit payment of $22.50.

Business owners must already have a State of Washington Master Business License which they may apply for in one of three ways:

1. Complete and submit the form online at the Washington Department of Revenue website: http://bls.dor.wa.gov/file.aspx.
2. Print and complete the Business License Application from the Washington Department of Revenue website: http://bls.dor.wa.gov/forms/700028.pdf and mail the completed form and required fee to:
   
   Business Licensing Service,
   Department of Revenue,
   P.O. Box 9034,
   Olympia WA 98507-9034.
3. File at one of several other business licensing locations in the state of Washington

After procuring a State of Washington Master Business License, business owners may apply for a Seattle Business License in the following ways:

1. Businesses may apply for a Seattle Business license online
2. Businesses may download and complete a printed application
1. Submit form with appropriate fee via mail to:
   City of Seattle
   Revenue and Consumer Affairs
   P.O. Box 34214
   Seattle, Washington 98124-4214
2. Submit form with appropriate fee in person at::
   City of Seattle,
   Revenue and Consumer Affairs,
   700 5th Avenue, Suite 4250,
   Seattle, Washington 98124-4214

City of Seattle Main Tax Information
City of Seattle Electronic Filing System (SELF)
City of Seattle Revenue and Consumer Protection Division: 206.684.8484

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) and businesses fall into one of two rate categories:

• Businesses classified as: Manufacturing & Processing for Hire, Extracting, Printing & Publishing, Wholesaling, and Retailing (including services), Tour Operators, or Manufacturing Flour or Wholesaling Grain are subject to a tax rate of: .00215.
• Businesses classified as: Service and Other Business Activities or Motor Carriers Transporting Freight for Hire are subject to a tax rate of: .00415.

Businesses with annual taxable gross revenue (gross receipts less allowable deductions) of less than $100,000 are not required to remit a tax payment but must still file an annual return to verify that no tax is due.

City of Seattle Square Footage Business Tax: Businesses may be subject to the Seattle Square Footage Business Tax if the following conditions are met:

• The business has annual taxable gross revenue (gross receipts less allowable deductions) of more than $100,000.
• The business maintains a business location within Seattle city limits (even if they only operated that location for a short period of time.)

Businesses located within Seattle which conduct all of their business activities within Seattle will not owe square footage business tax.

Review the City of Seattle Square Footage Business Tax FAQ page for more complete information.