Utilities Tax

The utilities tax is applied to businesses that provide public utility services.

Both private utility companies and municipalities that provide utility services must pay the tax. The types of public utility services subject to the tax are:

  • gas
  • water
  • electricity
  • steam
  • wastewater and rainwater drainage
  • telecommunications and telephone
  • cable television
  • waste collection and recycling

Guidelines to follow

Register for the utilities tax when you apply for a Seattle business license.

Read the code

You can read the Seattle Municipal Code (SMC) for legal details about the utilities tax.
SMC Chapter 5.48 covers the utilities tax.