Service and Other Business Activities
<p>Report revenue under Other Business Activities if your business activities are not specifically taxable under any other classification.<br /><br />Report revenue under Service if you provide professional services to others. These professional services differ from the Retail Services classification. To help determine your classification, see the examples provided. If you are unsure about which classification to use, please contact us.</p>
<p><a href="https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-taxes/service-income-apportionment" target="_blank" rel="noopener">Find out about service income apportionment.</a></p>
<p><strong>Examples of service businesses:</strong></p>
<ul>
<li>Accountants</li>
<li>administrative professionals</li>
<li>architects</li>
<li>attorneys</li>
<li>bankers</li>
<li>bookkeepers</li>
<li>data processors</li>
<li>design services</li>
<li>engineers</li>
<li>entertainers</li>
<li>insurance</li>
<li>brokers</li>
<li>internet service providers</li>
<li>janitors</li>
<li>physicians, dentists and veterinarians</li>
<li>real estate brokers</li>
<li>tax preparers</li>
</ul>
<p><strong>Examples of other business activities:</strong></p>
<ul>
<li>Any business activity not taxable under another classification</li>
<li>software development and customization</li>
<li>producing royalties or commissions</li>
<li>freight brokering</li>
</ul>
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