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Welcome to the 
Revenue and Consumer Affairs Division

The Revenue and Consumer Affairs (RCA) Division in the Department of Executive Administration is responsible for the following activities:

  • Business Licensing
  • Business License (Business and Occupation) Tax, Administration, and Enforcement
  • Utility Tax, Admission Tax, Gambling Tax and Amusement Device Fees
  • Regulatory Licensing, Administration, and Enforcement
  • Consumer Affairs including Taxicab Regulation, Weights and Measures Regulation, and Price Scanning Inspections

Doing Business with the City

Prior to January 1, 2008, businesses who had contracts with the City of Seattle or fulfilled purchase orders for the City were required to obtain a business license and pay business license tax whether or not they ever entered into the city to conduct business activities.

As of January 1, 2008, this is no longer a requirement. Businesses engaged in business activities with the City of Seattle will only need to get a business license and pay the business license tax if they engage in business activity within the city limits. Entering Seattle to solicit business, deliver goods in your own vehicle, attend bid conferences and similar activities will require a business license. If a taxpayer never enters Seattle to conduct business activities but only conducts business through the mail, via the internet, or at the Skagit or Boundary Dams, then no Seattle business license is required, nor is any business license tax owed.

New Revenue Assignment and Apportionment Procedures 

Beginning January 1, 2008, persons engaging in business activity within Seattle will assign and apportion taxable income in a new manner.

Square Footage Business Tax Information

Seattle Tax Forms

Important NOTICE

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
Other Floor Space - tax rate $ .52

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

SELF – The Seattle Electronic Filing System
You can now file for a new business license or branch business license online!  The City of Seattle also offers online tax filing and payment options for the business license tax (which includes the new square footage tax) and occupational utility tax.  If you have yet to take advantage of this convenient system, please register now using your customer number and an obligation number.  Once registered, you can utilize this system to renew your business license, update addresses and phone numbers as well as change your business trade name.


Location of Offices:

Revenue and Consumer Affairs Division
Department of Executive Administration
Seattle Municipal Tower, Suite 4250
700 - 5th Avenue
Seattle, Washington  98104

The office is open weekdays 8 a.m. to 5 p.m.

Telephone: (206) 684-8484
Fax No.:  (206) 684-5170

E-mail: rca.bizlictx@seattle.gov 

Mailing address:
Revenue and Consumer Affairs Division
PO Box 34214
Seattle, WA 98124-4214

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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