Guide to Seattle's Business License & Taxes

Calculating Admissions Tax

• Admissions Tax
• Calculating Admission Tax
• Payment of Admission Tax
• Ticket Information
• Brief History

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 $100,000 in a calendar year, no business license tax is due.
  
  
• If gross receipts exceed $100,000 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 Licensing & Tax Administration's information number, (206) 684-8484 and request an Admissions Tax Inspector.

City of Seattle
Department of Finance and Administrative Services
700 Fifth Ave., Suite 4250
PO Box 34214
Seattle, WA 98124-4214
Telephone: (206) 684-8484
Fax: (206) 684-5170
Contact us at: rca@seattle.gov