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Guide to Seattle's Business License & Taxes
Calculating Admissions Tax
Admission Tax Due
- Assume the admission tax rate is 5%.
- Value of complimentary tickets issued must be included in amount subject to tax.
- Divide gross value of all tickets by 1.05 to back out tax before multiplying by .05.
- A return must be filed by the due date whether or not tax is due.
Business License (B&O) Tax Due
- If gross receipts do not exceed $50,000 in a calendar year, no business license tax is due.
- If gross receipts exceed $50,000 in a calendar year, the business license tax is levied at the following rates:
- A business license tax form must be filed whether or not tax is due.
Service and other business activities:
- For ticket sales, use this classification.
- Subtract only actual Admission Tax paid and report as a deduction in the line marked “Other” in the portion of the tax form provided.
- Gross ticket sales less Admission Tax times 0.00415 equals business license tax due.
Retailing:
- Concessions, programs, novelties, T-shirts, etc.
- Gross receipts less allowable deductions times 0.00215 equals business license tax due
For more information contact the Revenue and Consumer Affairs information number, (206) 684-8484 and request an Admissions Tax Inspector.
City of Seattle
Revenue & Consumer Affairs
700 Fifth Ave., Suite 4250
PO Box 34214
Seattle, WA 98124-4214
Telephone: (206) 684-8484
Fax: (206) 684-5170
Contact us at: rca.bizlictx@seattle.gov
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Introduction
City of Seattle Tax Forms
City of Seattle On-Line Business Application and Tax Filing
Business License FAQs
Business Tax Rates and Classifications
Business Tax Allocation and Apportionment
Exemptions
Deductions
Square Footage Tax
Admissions Tax
Gambling Tax
Utility Tax
Commercial Parking Tax
Employee Hours Tax
How To Reach Us
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