City of Seattle regulations and requirements

Business licenses

• Business licensing wizard: You can get a personalized guide by answering a few questions about your new business (for example, a restaurant in Seattle). The guide will tell you which licenses you may need, who to contact, and which forms to complete to start your business.
• Business licenses: Anyone doing business in Seattle must have a Seattle business license tax certificate (also known as business license or general business license). You must renew this certificate every year by December 31. You can apply for and renew online through FileLocal, by mail, or in person.
• Business license tax (B&O tax): Seattle's business license tax is based on the total gross revenue your business earns. It's also called the business and occupation tax (B&O tax) or gross receipts tax. You only pay this tax if you have business activity and your taxable gross revenue for the year is $100,000 or more. You must still report your gross revenue to the City of Seattle even if it’s zero. The Seattle business license tax is different from Washington state’s B&O tax, so you must file your Seattle taxes separately from your state taxes.

Taxes

• Admission tax: The admission tax is added to the ticket price or other charge that attendees pay to enter entertainment venues or events in Seattle.
• Commercial parking tax: The commercial parking tax is added to the fee drivers pay to park in commercial parking lots.
• Firearms and ammunition tax: The firearms and ammunition tax is imposed on every person conducting retail sales of firearms or ammunition within the city of Seattle.
• Gambling tax: The gambling tax is paid on the revenue earned from bingo, raffles, pull-tabs, punch boards, and amusement games.
• Seattle B&O tax: The Seattle business and occupation tax (known as B&O tax or business license tax) is applied to the gross revenue that businesses earn.
• Sweetened beverage tax: The sweetened beverage tax is applied to the distribution of sweetened beverages into Seattle.
• Utilities tax: The utilities tax is applied to businesses that provide public utility services.

Seattle Public Utilities waste and water regulations

• Cross-Connection Control and Backflow Protection: Seattle protects drinking water by making sure it stays clean as it passes through pipes inside buildings. A cross-connection is a problem where harmful substances enter the drinking water pipes. To prevent this, Washington state and Seattle Public Utilities require customers to install backflow preventers and have them tested every year.
  • Backflow requirements must be satisfied before construction is completed so it is best to contact SPU early at spu_backflow@seattle.gov.
  • Backflow assembly installations require a plumbing permit through King County Public Health.
• Fats, oils, and grease: Any establishment that handles any type of food is required to install and maintain a grease interceptor. Even small food service providers like coffee shops who serve products with dairy must install a grease interceptor to keep fats, oils, and grease from going down the drain.
• Food packaging, plastic bags, and service ware requirements:
  • Plastic bag ban: Seattle code prohibits grocery and retail stores from using thin plastic bags. Stores must charge eight cents for each large paper bag and 12 cents for each reusable bag.
  • Food packaging and straw requirements: Seattle code prohibits food service businesses from using foam food containers, plastic straws, and plastic utensils. Compostable packaging is required for dine-in.
• Food waste requirements: Seattle code requires that businesses do not put food scraps, compostable paper, and yard waste in their garbage. All food and food-soiled paper products such as paper towels, paper napkins, and cardboard must be composted.
• Recycling regulations: Seattle code requires that businesses do not put recyclables in their garbage. Recyclable items such as paper, uncontaminated cardboard, bottles, cups, jars, and cans must be recycled.
• Stormwater regulations: Seattle Public Utilities inspects businesses to make sure pollutants do not enter storm drains. The Seattle Stormwater Code requires businesses to use and maintain source controls, also called best management practices (BMPs), based on their site activities. Best management practices are steps that keep rainwater from touching pollutants. Examples include covering exposed soil to prevent erosion, keeping waste containers away from storm drains, and having a spill kit available.