Business Licensing & Tax Administration
700 5th Avenue, Suite 4250
P.O.
Box 34214
Seattle, Washington 98124-4214
(206) 684-8484 fax (206) 684-5170
www.seattle.gov/licenses
email address: [email protected]
Application for Business License Tax Certificate
The license is for the calendar year, January through December. The Seattle business license tax certificate expires December 31.
For a business that opens July 1 or thereafter a half-year fee will charged.
A reopened account will be deemed a reinstatement ONLY if it has been closed for at least 12 months.
PLEASE PRINT CLEARLY - COMPLETE BOTH SIDES OF THIS APPLICATION
Effective 2019: Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or less than
$2,000 and who does not maintain a place of business within the city shall be exempt from the general business license requirement. The exemption does not apply
to regulatory license requirements or activities that require a specialized permit.
Please provide the information in the first section if it is available. These ID numbers are not required to submit this application.
State of Washington UBI #
FEIN
State of Washington Contractor # NAICS Code ___ ___ ___ ___ ___ ___ (office use only)
Email Contact Website Address
ALL SECTIONS BELOW AND ON THE REVERSE SIDE OF THIS FORM ARE REQUIRED
Has your business previously registered with Seattle? Yes No
Sole Proprietor Corporation
Partnership
LLC Other_
Yes No (Non-profit organizations are required to be licensed and file tax returns as all other businesses.)
Type of Business (Check ONE)
Is the b
usiness a non-profit organization?
Legal Name of Business Entity __________________________________________________________________________________________________________
(If a sole proprietorship, please list your legal name: last name, first name, then any middle initial.)
Trade Name or dba (doing business as)
____________________________________________________________________________________________________
Provide the Starting Date of Business within Seattle: Month __________________________ Day __________________Year __________________
If the business was operating in Seattle before the current year, prior years' license fees, taxes, penalties and interest may be due.
Zoning Limitations - obtaining this certificate does not authorize the holder to conduct business in violation of any zoning ordinance.
The location of your business should be indicated below. You must list a physical address (a post office box or mail drop is not considered a physical address).
Physical Business Location: _________________________________________________________________________________________________________
Address City State Zip
Is this Business Location being added as a BRANCH to an existing License? Yes
No
Mailing address for LICENSE & RENEWALS: ______________________________________________________________________________________
Same as Address Above
Address City State Zip
Mailing address for TAX FORMS & NOTICES: _____________________________________________________________________________________________
Same as Address Above
Address
City
State
Zip
Business Phone:__________________________________
-
Cellular Phone: _____________________________
- Fax:___________________________
-
Other Seattle Business Locations you are applying for- Each BRANCH LICENSE FEE is $10.00 per year (attach a separate sheet, if needed).
Locat
ion Address Trade Name (DBA)
Telephone "Separate" tax reporting status?
Yes No
Yes No
PLEASE CONTINUE ON THE BACK SIDE OF THE APPLICATION - ALL INFORMATION AND A SIGNATURE IS REQUIRED TO PROCESS
Form #00 1: - BLTC Application-- v. 08/2019
FOR OFFICE USE ONLY
CUSTOMER Number__________________________________
OBL NR ______________________ AMT ________________
OBL NR ______________________ AMT ________________
OBL NR ______________________ AMT ________________
___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___
UBI (9 digits) - Business ID (3 digits) - Location ID (4 digits)
___ ___ ___ ___ ___ ___ ___ ___ ___
__
__
__
CITY OF SEATTLE
APPLICATION FOR BUSINESS LICENSE TAX CERTIFICATE - Page 2
Nature of Business: Check all that apply and provide detail below. This information should be as detailed as possible.
Manufacturing-Extracting Printing & Publishing Tour Operator Wholesale Retail Service Transportation
Yes No
NOTE: Additional licenses or endorsements may be required depending on the business activity - please see instruction sheet under regulatory licenses.
Additional Information for Sole Proprietor, Partners, Corporate Officers, and Resident Agents: List true name(s), residence address,
telephone number and date of
birth of the sole proprietor or all partners or corporate officers/directors and their titles (attach a separate sheet, if needed).
Name and Title Residence Address
City, State, Zip
Telephone
Tax Reporting Status - Seattle Business License Tax (B&O) forms must be filed by every business, EVEN IF NO TAX IS DUE.
Businesses are required to file
either Quarterly or Annually.
New business applications will automatically be assigned Annual filing for the first year licensed.
After the first year in business, the Department may change the filing frequency to Quarterly if revenues reported meet our criteria.
A business will be notified via mailing of any filing frequency changes prior to any/all scheduled due dates. (to Tax Forms & Notices address)
I understand and agree to the tax filing requirements associated with this business license tax certificate.
If you purchased this business, did you take over:
The Entire Business Only a Portion
Name of Former Owner Forwarding Address
City, State, Zip
Telephone
Customer Number
A SIGNATURE IS REQUIRED IN ORDER TO PROCESS THE APPLICATION
As applicant, I , certify or declare under penalty of perjury under the laws of the State of Washington
that the foregoing is true and correct. All information given is subject to verification with State of Washington, Department of Revenue.
Signature of Applicant:_____________________________________________ Date of Application: _____________________
Printed Name of Applicant: __________________________________________ Title (if any): ____________________________
FOR OFFICE USE ONLY
Processed by
Tax Forms Mailed
Enforcement
License # Issued
TOTAL DUE ...............................................................................................$
Gambling Activity Utility Services Charging Admission for Events/Shows
Date of Birth
Distributing Sweetened Beverage Syrups/Concentrates
Short-Term Rental
Other
The initial license application fee is the lowest tier fee for the year
in which you are applying.
Information regarding Seattle's license fees is available at www.seattle.gov/licenses, email, or phone.
If the starting date of business is July 1 or later, pay only half of the first year's fee.
If the starting date is in a prior year, the prior year fees and taxes will also be owed.
B
ranch Locations are an additional $10 per location.
Compute total fees
due. Mail application with check or money order payable to City of Seattle.
This Business License Tax Certificate will expire on December 31st regardless of when the license was
obtained. Renewal fees will be based on the latest prior year tax filings. If tax history is incomplete the
lowest tier fee will be charged as a place holder until the filings are received.
Information about license fees and taxes is available at www.seattle.gov/business-licensing-and-taxes
Does your business own or operate Price Scanning Equipment?
Describe in detail the principal Product(s) or Service(s) rendered: __________________________________________________________________
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
seattle.gov/business-licensing-and-taxes/business-license-tax.
Page 2 - Instructions for completing the license application.
IF YOU PURCHASED THIS BUSINESS - Indicate former owner's forwarding address, phone number, and City of Seattle customer number if known.
Successors may be liable for back taxes on the business. If applying due to a change of legal entity, please provide your prior customer number where requested.
SIGNATURE REQUIRED - Please sign the application. Also print the name and title of the signer. Provide the date the application was signed.
TOTAL DUE - See www.seattle.gov/licenses for fee information. The default application fee is the lowest tier for the year in which you are applying. If the starting
date of business is prior to the current year add the applicable fees for each year. If there are additional branch locations, add $10 per location per year. If the
starting date of business is/was July 1 or later, pay only half of the first year’s fee. Remit payment via check or money order with your mailed application.
REGULATORY LICENSES OR ADDITIONAL ENDORSEMENTS - It is the owner's responsibility to apply for and maintain all required licenses and
endorsements. Failure to be properly licensed could result in substantial penalties. Please visit www.seattle.gov/business-regulations
for more information. If you
are uncertain if Regulatory Licensing is required for your business, call (206) 386-1267 or email [email protected].
If you will be performing as an adult entertainer or managing an adult entertainment premise you must apply for and renew your license in-person. Please see us
on the 42nd floor of the Seattle Municipal Tower at 700 5th Avenue suite 4250, Seattle, 98104 for a photo identification and a criminal background check.
If you need a for-hire driver’s license for taxi or TNC, please contact King County Licensing at (206) 296-2710. For taxicab and limousine owners, or taxicab
associations please call (206) 386-1298 for information about applying. A criminal background check is required.
Please contact our office if your business will be involved in any of the following activities:
•
operating a trade show
•
owning/operating a taxicab or taxicab association
•
installing and/or maintaining burglar alarm systems
•
operating an all-ages dance hall
•
operating or owning a horse-drawn carriage
•
operating as a panoram device location
•
operating a bed & breakfast or providing short-term rentals
•
functioning as a weighmaster and/or weigher
•
operating an adult entertainment premise
•
owning/operating amusement devices
•
selling or processing marijuana or marijuana products
•
collecting/processing recycled goods
•
operating a utility, telephone network, pager services, or cable television franchise
•
charging admission/cover for an event
•
operating any type of gambling activity
•
operating a public parking garage or charging for parking
•
selling any type of used goods
•
operating as a residential seller (door-to-door)
•
operating a mobile home park
•
operating a public bathhouse
•
monitoring alarm systems
•
distribution of sweetened beverage syrups and/or concentrates
•
operating a towing company
•
use of electronic price scanning equipment
Regulatory Licenses and Other Seattle Taxes
Regulatory License
Expires On
Regulatory License
Code Section
Expires On
Adult Entertainer
Dec 31
Public Garage/Parking Lots
SMC 6.48
Mar 31
Adult Entertainer Mgr.
Dec 31
Recycling Collectors & Processors
SMC 6.250
Mar 31
Adult Entertainment Premise
Dec 31
Residential Sellers
SMC 6.260
May 31
Alarm System Monitoring
Dec 31
Limousines
SMC 6.320
Dec 31
All-Ages Dance Hall
Sep 30
Short-Term Rentals
SMC 6.600
Varies
Amusement Devices
Nov 30
Taxicabs
SMC 6.310
Jun 30
Burglar Alarm Dealer
Dec 31
Taxicab Associations
SMC 6.310
Dec 31
Horse-Drawn Carriages
Mar 31
Towing Company
SMC 6.214
Dec 31
Marijuana Sales/Processors
Jun 30
Transportation Network Companies (TNC’s)
SMC 6.310
Aug 31
Mobile Home Park
Jul 31
Trade Shows
SMC 6.20
Varies
Panoram Location/Device
Dec 31
Used Goods Dealer
SMC 6.288
Mar 31
Public Bathhouse
Dec 31
Weigher/Weighmaster
SMC 7.04.565
Apr 30
Tax Type
Code Section
File Frequency
Tax Type
Code Section
File Freq.
Admission Tax
SMC 5.40
M or Per event
Gambling Tax – Bingo/Raffles
SMC 5.52
Q or A
Business License Tax (B&O)
SMC 5.45
Q or A
Gambling Tax – Punchboard/Pull tabs
SMC 5.52
M (only)
Commercial Parking Tax
SMC 5.35
M, Q, or A
Occupation Utility Tax
SMC 5.48
M, Q, or A
Firearms & Ammunition Tax
SMC 5.50
Q or A
Sweetened Beverage Tax
SMC 5.53
Same as B&O
For more information visit www.seattle.gov/business-licensing-and-taxes or email your requests to [email protected].
BLApp Instructions – v8-2019