License and Tax Administration Department of Finance and Administrative Services - Calvin W. Goings, Director
Contact Us
Seattle Municipal Tower
700 Fifth Ave.
42nd floor
Seattle, WA 98104
P.O. Box 34214
Seattle, WA 98124-4214
As part of Mayor Durkan's announcement of an initial recovery package to ease the financial impact of the COVID-19 outbreak, the City of Seattle is offering relief to small businesses by extending the B&O tax filing and payment deadline until later this year. Taxpayers do not need to contact our office or apply for this extension. Please read the guidelines for tax filing extensions under the Mayor's relief plan for small businesses.
Business license tax certificates and tax returns
If you do business in Seattle, you must:
- Have a Seattle business license tax certificate and renew it annually. A business license tax certificate in Seattle is also referred to as a business license.
- File an annual business license tax return, even if you are not obligated to pay taxes.
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.
Contact us
License and tax administration
206-684-8484
tax@seattle.gov
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