INFORMATION and INSTRUCTIONS FOR BUSINESS LICENSE TAX CERTIFICATE APPLICATION
License Required - (SMC 5.55) If your place of business, business office, workspace, or work location will be located within the city of Seattle you will need to
obtain a Business License Tax Certificate (BLTC) with Seattle, unless specifically exempted. A Seattle BLTC may also be required if your place of business is not
located within the city limits, but you or sales agents will be physically coming into the city to conduct business or call on clients. Effective 2019 a Seattle BLTC is
not required if you do not maintain a location in Seattle and will gross less than $2,000 per year from activities within the City.
Effective 2017, the default cost for a new BLTC is the lowest-tier fee for that year, or half as much if the starting date of business is July 1 or later. Fee information
is available at www.seattle.gov/licenses. The BLTC expires on December 31 of the year purchased. The license must be renewed annually. Nonpayment of a
renewal does not close the business license account. Written notice of closing or sale of the business is required to close the account. Final tax returns will
need to be filed.
Requirement to File Tax Returns - (per SMC 5.55.040D) All businesses are required to file business license tax returns (commonly referred to as the B&O tax)
with the City of Seattle on an Annual or Quarterly basis. A business filing annually that falls below the taxable threshold for the calendar year (January through
December) will not owe tax. However, the annual return must list the actual revenue figures and the business may declare no tax due on the appropriate line of the
form. Taxable revenue is gross revenue less allowable deductions as defined in SMC 5.45.100. Businesses with taxable revenue exceeding the annual taxable
threshold are subject to tax on the entire amount. Quarterly or Annual returns must be filed even when no tax is owed. Returns not received on or before the
due date will be subject to late charges pursuant to SMC 5.55.110.
Zoning Limitations - A business license tax certificate does not authorize the holder to conduct business in violation of any zoning ordinance. Call the
Department of Construction and Inspections at (206) 684-8850 if you have questions.
INSTRUCTIONS FOR THE LICENSE APPLICATION - This information follows the same order as the application.
If you have obtained a State of Washington Unified Business Identifier Number (UBI), a Federal Employer Identification Number (FEIN), and/or a Contractor
Number, please enter these in the spaces provided. None of these items are required on the application if they are not available or not applicable. Website
and email contact information should be provided if available. The North American Industry Classification System Code (NAICS) will be entered by office personnel
at the time of processing.
TYPE OF BUSINESS - Check the box for the correct "nature" of the legal entity as registered with the State of Washington. If your business is registered as a
non-profit organization, please check “Yes” to indicate such.
LEGAL NAME - Based on the entity please provide the full legal name as noted below:
Sole Proprietor – list last name, then the first name and middle initial
Corporation – list the corporate name as filed with the Secretary of State (not the shareholder’s names
Partnership – list the partners’ last names only
LLC/LLP (Limited Liability) – list the name as filed with the Secretary of State (not the owners’ names)
TRADE NAME - The name you are doing business as (DBA) when the business name is different than the legal name.
STARTING DATE - The date the legal owner commenced business activity in the city of Seattle. Note: tax forms for all periods (from the starting or opening date
of the business as listed on the application) are required to be filed, even if no tax is due or no revenue was generated.
PHYSICAL BUSINESS LOCATION AND MAILING ADDRESSES - Notices, correspondence, licenses and license renewal notices will be sent to the mailing
addresses listed on the application if different than the physical location address. All Seattle locations must list a street address even if a PO Box or mail drop
is used for mailing purposes. Please provide a current phone number for the business and if applicable, a cell phone number and/or fax number.
OTHER BUSINESS LOCATIONS IN SEATTLE - List the street address of any other locations in the city of Seattle you are applying for. A $10.00 branch fee is
required for each additional location. If you would like the branch location(s) to file a separate tax return, check the “yes” box.
NATURE OF BUSINESS - Be very specific; just indicating "service" or "retail" alone is not acceptable. Explain the type of service you provide, and/or the
products sold. If you do not include enough specific information in this section the application may be delayed until more details are provided. If you indicate
utility services, charging of admission, conducting any gambling activity, distribution of sweetened beverage syrups/concentrates, or short-term rental
you will be required to complete additional registration paperwork.
OWNERS, PARTNERS, OFFICERS - List full/true legal name, title, residential address, telephone, and date of birth for all owners, partners, and officers.
TAX REPORTING STATUS – New license accounts will be assigned Annual reporting frequency by default. Please read the information on the application
regarding tax reporting then check the box to indicate that you are aware of the tax reporting requirement. More information about our taxes can be found at
www.seattle.gov/city-finance/business-taxes-and-licenses/business-taxes