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Guide to Seattle's Business License & Taxes What's an occupational utility tax? The occupational utility tax is paid by persons (including the City of Seattle), engaged in or carrying on a telephone business, drainage and wastewater system, or cable television system; the business of selling, brokering, or furnishing gas, water, electricity, or steam heat; or the business of collecting solid waste. Payment is made to the City of Seattle and can be based upon gross receipts or volume, such as tonnage of solid waste. Registration for the occupational utility tax is made via the business license application. Click here for the Business License Application Form. Tax returns are mailed monthly, quarterly, or annually and due the last day of the following month the end of the reporting period. Penalties and interest are assessed on late returns. Click here for information on due dates. Click here for details regarding interest and penalties. For more information, call (206) 684-8484 and ask to speak with a tax auditor.
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. City of Seattle |
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