Information about City of Seattle’s
Plastic Bag Ban and B&O Tax

Effective July 1, 2012, Seattle’s new law bans thin, single-use plastic shopping bags. This new law also requires retail stores to charge customers a minimum of five cents for paper bags and to show all bag-charges on customer receipts; stores keep all revenue. Because this charge is a taxable retail sale, this charge will be subject to the City of Seattle’s B&O tax. If you have any further questions or need further clarification, please contact our general information number at (206) 684-8484. For more information regarding the plastic bag ban, please visit this web site: http://www.seattle.gov/util/Services/Recycling/ReduceReuseExchange
/PlasticBagBan/index.htm 

Guide to Seattle's Business License & Taxes

Welcome to the Guide to Seattle's Business License & Taxes page. In this section you will find answers to many of your business license and taxes questions such as how to file a tax return, what is an admission tax, what's the difference between an "exemption" and a "deduction". In addition to information about business license and taxes, this section also provides links to other related information.  

For additional information, send us an email at: rca@seattle.gov.

Anyone engaging in business within the Seattle city limits needs a business license and may have to pay business tax as well. This guide provides information to help you file your business tax return and make you aware of some of the common deductions to which you might be entitled. In addition, we're including information regarding related taxes that businesses sometimes also have to pay.

Not all possible applications of the tax and license requirements are discussed. For clarification of your individual circumstances, consult the Seattle Municipal Code, your tax advisor or both. Click here to go to the City of Seattle Business Tax Rules.

Note: Sales tax information is available from the Washington State Department of Revenue.

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
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