Attention! Avoid the expense of parking and the hassle of driving to downtown Seattle during the Seattle Squeeze. As the Alaskan Way Viaduct is being removed, the ability to travel to our office in the Seattle Municipal Tower to conduct business will be constrained even more than usual. We want to encourage business owners to take advantage of the online portal, FileLocal, where you can apply for a new business license tax certificate, renew an existing certificate, file taxes and make business information changes. It is all online at FileLocal. If you must come in, plan for potential travel delays, especially during the typical peak morning and afternoon commute times.

Business license tax certificates and tax returns

If you do business in Seattle, you must:

You can manage your business license and tax needs online, including applying for and renewing your business license tax certificate, filing your business tax return and paying your taxes.

Regulatory endorsements

The City of Seattle regulates several types of businesses including taxis, short-term rentals, adult entertainment, marijuana businesses, towing companies and others. Regulated businesses require both a standard business license tax certificate and a regulatory endorsement added to the license tax certificate. For more information, see businesses that require a regulatory endorsement.

Supporting business in Seattle

In addition to the information on these pages, the Office of Economic Development's small business team offers helpful resources to small businesses in Seattle.

Resources — tax laws and rule-making process

License and Tax Administration (LTA) is part of the Department of Finance and Administrative Services (FAS) and follows FAS' rule-making process. Learn more about the rule-making process on FAS' director's rules site.

If you have any questions on LTA's rule-making or questions about LTA draft rules, please contact LTA staff at 206-256-5346. 

City tax laws
City tax rules

Contact us

License and tax administration

Visit us

Seattle Municipal Tower
700 Fifth Ave.
42nd floor
Seattle, WA 98104

Open Monday through Friday
8 a.m. to 5 p.m.

Mailing address
P.O. Box 34214
Seattle, WA 98124-4214