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Welcome to the The Revenue and Consumer Affairs (RCA) Division in the Department of Executive Administration is responsible for the following activities:
If Your Business Has Any Unfiled and/or Unpaid Tax As a result of legislation recently passed by the City Council, any business that has unfiled and/or unpaid tax or license fees will be unable to receive their 2010 Business or Regulatory Licenses. To file and/or pay any outstanding tax or licenses, please visit our online website at https://dea.seattle.gov/self/ or email rca@seattle.gov and request the applicable forms. A 2010 license will be mailed once the business license account is in good standing and has no balances due. If a business has extraordinary balances due on their account that would cause undue hardship to the business, the business can contact our office to request additional assistance. Requests for additional assistance may be emailed to rca@seattle.gov or fax to (206) 684-5170.
Tax Threshold Increase Effective January 1, 2010, the business and occupation annual tax threshold will increase from $80,000 taxable revenue to $100,000 taxable revenue. Therefore, if your taxable gross income is less than $100,000, you will not owe any B&O tax. You must still complete and file your Seattle tax return by the applicable due date. If you are a business that files quarterly but does NOT gross at least this amount of revenue, please contact our office by phone (206) 684-8484; fax (206) 684-5170; or email rca@seattle.gov and request to be changed to an annual filing status. Please note that this threshold increase is only effective for tax periods starting January 1, 2010. Tax thresholds for prior periods remain the same.
Changes regarding the Taxation of “Digital Goods” The Washington State Department of Revenue amended their definition of a retail sale to include the Sale of Digital Goods effective July 26, 2009. The City of Seattle is planning to amend its B&O tax definition of a retail sale to include the sale of digital goods and adopting the definition of a digital good as defined in RCW section 82.04.192. Washington cities that have a B&O tax are also working on sourcing guidelines for the sale of digital goods. The sourcing guidelines currently utilized by the State of Washington Department of Revenue for sales tax purposes will be used as a guide by the cities as they come up with sourcing criteria for digital goods. The cities are in the process of finalizing the sourcing guidelines and will be providing guidance as soon as the final sourcing rules are established. The effective date of these changes will be retroactive to July 26, 2009. Previously, certain gross income from items that will fall under the definition of a digital good were taxable under the Service B&O classification in accordance with Seattle rule 5-502, Taxation of information services and computer related services. Sales of some products that will fall under the definition of digital goods were already taxable under the retail classification. As of July 26, 2009, all sales of digital goods will be taxable under the retail B&O classification. If you are a business that has had sales that qualify as sales of digital goods, please report these sales under the retail B&O classification and utilize the Washington state sales tax sourcing rules until the City digital goods sourcing rule is finalized. Because the effective date of these changes will be retroactive, you may need to file amended Seattle B&O tax returns for the third quarter 2009 filing period. In the event you do need to file amended returns, you may find instructions on how to amend your City of Seattle tax return here, and please address the amended returns to: City of Seattle – Amended Returns/C. Paul You may also email your amended returns to carmela.paul@seattle.gov. If you have any questions concerning the taxation of digital goods for Seattle B&O tax, then please contact Joseph Cunha at (206)233-7820, or you may send an email to joseph.cunha@seattle.gov. Revenue Assignment and Apportionment Procedures
Square Footage Business Tax Information
The Annual 2008 tax forms were published with incorrect square footage tax rates. The correct tax rates are as follows: Business Floor Space - tax rate
$1.56 Businesses that report, owe and pay square footage tax using the erroneous published rates will be sent a notice to pay the balance of tax due calculated at the correct tax rate. Tax Rate and Classification Table Multiple Activities Tax Credit (MATC) Seattle Business Tax Electronic Filing
Location of Offices: Revenue and Consumer Affairs Division The office is open weekdays 8 a.m. to 5 p.m. Telephone: (206) 684-8484 E-mail: rca@seattle.gov Mailing address: The material in this site is intended for general informational purposes only. While it is current at the time of publication, changes to the Seattle Municipal Code (SMC) or state law may invalidate some of this information. In the event of a conflict between this guide and the SMC, the SMC prevails. |
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