Local Taxes & Fees in Seattle, WA (2026)
2 verified local taxes & fees rules for Seattle, Washington, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Seattle's business license (B&O-style) tax sorts every business into rate classifications under SMC 5.45.050, extracting, manufacturing, retailing/wholesaling, printing/publishing, motor-carrier freight, and a catch-all "service and other" category, each taxed on gross proceeds, gross income, or product value at its own rate.
Seattle Business License Tax Classifications
Some RestrictionsSeattle Municipal Code § 5.45.050
Except as provided in subsection 5.55.040.D.1, there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the City... C.Upon every person engaging within the City in the business of making sales of retail services, or making sales at wholesale or retail; as to such persons, the amount of tax with respect to such ...
Parking Tax
Seattle taxes every commercial parking transaction at 14.5% of the parking fee, effective July 1, 2022, under SMC 5.35.030. The tax applies citywide to any covered or uncovered commercial parking lot that charges a fee, and lot operators must collect and remit it to the Director of Finance and Administrative Services.
Seattle Commercial Parking Tax
Some RestrictionsSeattle Municipal Code § 5.35.030
A.Pursuant to RCW 82.80.030, there is imposed on every person a tax for the act or privilege of parking a motor vehicle in a commercial parking lot within the City that is operated by a commercial parking business. The privilege of parking includes the right to park, whether or not the right is exercised.B.The amount of the parking tax shall be equal to the parking fee multiplied by the parking...
Looking for King County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Seattle city rules.
Local Taxes & Fees in King County →