Four hundred eighty dollars for persons with taxable gross income of the business and value of products of $500,000 or more but less than $2,000,000 in the most recent complete calendar year that engage in any business activity, profession, Occupation in the City prior to July 1 and $55 for such persons beginning their activity on or after July 1 ģ. One hundred ten dollars for persons with taxable gross income of the business and value of products of $20,000 or more but less than $500,000 in the most recent complete calendar year that engage in any business activity, profession, trade, or Prior to July 1 and $27.50 for such persons beginning their activity on or after July 1 Ģ.
Fifty-five dollars for persons with taxable gross income of the business and value of products of less than $20,000 in the most recent complete calendar year that engage in any business activity, profession, trade, or occupation in the City (See Seattle Rule 5-043, Engaging in business.)Įffective January 1, 2017, through December 31, 2017, under SMC 5.55.030.A, the fee for the business license tax certificate shall be:ġ. Unless exempt from licensing and tax requirements pursuant to SMC 5.45.090 and SMC 5.45.060, or exempt under the $2,000 minimum license threshold under SMC 5.55.030.H, or the activity falls within the safe harbor provisions provided under SMCĥ.30.030.B.4 in which certain de minimis business activities are allowed without having to obtain a business license tax certificate or pay business license taxes. Every person, whether located inside or outside the City of Seattle, engaged in any business activity within the City shall apply for and obtain a business license tax certificate, (1) Persons required to obtain a business license tax certificate. Historical Perspective of the Office of the City Clerkīusiness License Tax Certificate Requirements.Initiatives, Referenda, & Charter Amendments Guides.Office of the City Clerk & Seattle Municipal Archives Fee Schedule.