Your business does not owe general business and occupation (B&O) tax if you had annual income of less than $100,000. But you still must file and report that to the City, even if you had no activity. Seattle businesses that file their city taxes annually now have until April 30 each year to file returns and submit payments due. The due date for annual filers will remain April 30 going forward.
The Seattle business license tax is applied to the gross revenue that businesses earn. It is sometimes called the Seattle business and occupation tax (B&O tax) or gross receipts tax. Depending on your situation, filing your Seattle taxes may be relatively simple or fairly complex.
If you need to file a 2023 annual tax return and have revenue that is below the $100,000 threshold, you can use this tax form. The Seattle business license tax is not the same as the Washington state B&O tax. You must file your Seattle taxes separately from your state taxes. To learn more about the state B&O tax, visit the Washington State Department of Revenue.
You pay a penalty fee for filing taxes after the due date. The penalty fee increases the longer you wait to file. Current rates are reflected in the table below.
| Tax return filed | Late fee amount ($5 minimum) |
|---|---|
| 1st month after the due date | 9% of tax owed |
| 2nd month after the due date | 19% of tax owed |
| 3rd month after the due date or anytime after | 29% of tax owed |
In addition to late fees, you must also pay interest if you file late. Interest accrues from the due date until the date paid. The 2023 interest rate is 3 percent. The 2024 interest rate is 6 percent. The interest due is equal to:
(annual interest rate / 360) x (tax owed amount) x (number of days late)
You will not be charged a late fee or interest if you do not owe any tax. But you must still file a tax return.
If you have any questions, please call our general information hotline at (206) 684-8484 or email tax@seattle.gov.
You do not need to fill out a hard-copy form if you file taxes online. For more information about filing online, see Manage your account online.
If you choose not to file your taxes online, we will send you a blank tax form. Do not reuse an old tax form to file. We cannot process old tax forms because each uses a unique bar code.
If you need a blank business license tax form, please fill out the form below or contact us directly at (206) 684-8484 or tax@seattle.gov, and we will mail or fax you a form.