Local Taxes & Fees in Washington (2026)
26 rules on the books across Washington, 24 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Auburn
Some RestrictionsAuburn taxes gross receipts by classification under ACC 3.53.040: 0.10% on extracting and manufacturing, 0.18% on…
Read full rule →Bellevue
Some RestrictionsBellevue taxes businesses under BCC 4.09 by classification: extracting, manufacturing, wholesaling, retailing…
Read full rule →Bellingham
Some RestrictionsBellingham taxes gross receipts by business classification: extracting, manufacturing, wholesaling, and retailing pay…
Read full rule →Bothell
Some RestrictionsBothell sorts taxable utility businesses into classes under BMC 5.08.020 and taxes each class on gross income. Refuse…
Read full rule →Burien
Some RestrictionsIn the City of Burien, Washington, every business pays a gross receipts tax at one-tenth of two percent (0.002) under…
Read full rule →Edmonds
Some RestrictionsEdmonds requires an annual occupation license before running certain businesses inside city limits and taxes specific…
Read full rule →Everett
Some RestrictionsEverett's business and occupation tax sorts every business into one of seven activity classes, extracting…
Read full rule →Federal Way
Some RestrictionsFederal Way has no general business and occupation tax; instead FWRC 3.10.040 classifies specific utility-type…
Read full rule →Kent
Some RestrictionsKent's B&O tax, KCC 3.28.050, sorts businesses into classifications, extracting, manufacturing, wholesaling, retailing…
Read full rule →Lacey
Some RestrictionsIn the City of Lacey, Washington, Lacey Municipal Code § 3.02.050 taxes every person doing business in the city under…
Read full rule →Lakewood
Some RestrictionsLakewood, Pierce County, taxes utility businesses at 6% of gross income under LMC 3.52.050, sorting telegraph, telecom…
Read full rule →Lynnwood
Some RestrictionsLynnwood, Washington sorts every business into general business, general nonresident business, or home occupation under…
Read full rule →Marysville
Some RestrictionsMarysville taxes utility businesses by classification and rate under Marysville Municipal Code Chapter 3.64: telephone…
Read full rule →Olympia
Some RestrictionsIn the City of Olympia, Washington, Olympia Municipal Code § 5.04.060 taxes business activity by classification: 0.2…
Read full rule →Pasco
Some RestrictionsPasco sorts lodging businesses into two tax classes for its Tourism Promotion Area special assessment under PMC…
Read full rule →Port Townsend
Some RestrictionsPort Townsend taxes gross receipts under seven B&O classifications - retailing, wholesaling, manufacturing, extracting…
Read full rule →Puyallup
Some RestrictionsPuyallup taxes utility businesses at different rates by category under PMC Chapter 5.08: electricity, natural gas and…
Read full rule →Renton
Some RestrictionsRenton taxes businesses under RMC 5-25-4 by activity class: extracting and manufacturing at .121%, wholesaling at…
Read full rule →Richland
Some RestrictionsRichland's business license tax splits occupations into rate classes under Municipal Code Section 5.04.130…
Read full rule →Seattle
Some RestrictionsSeattle's business license (B&O-style) tax sorts every business into rate classifications under SMC 5.45.050…
Read full rule →Shoreline
Some RestrictionsThe City of Shoreline taxes business activity under seven classifications in Shoreline Municipal Code § 3.22.050…
Read full rule →Tacoma
Some RestrictionsTacoma's business and occupation tax splits gross receipts into distinct classifications, extracting, manufacturing…
Read full rule →Yakima
Some RestrictionsYakima taxes businesses on an annual license fee scaled to employee headcount, with separate flat-rate taxes for…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
Burien
Some RestrictionsIn the City of Burien, Washington, BMC 3.13.020 levies a commercial parking tax of $3.00 per commercial parking…
Read full rule →King County
Some RestrictionsKing County levies a 1% tax on vehicle parking charges at the stadium and exhibition center owned by the Washington…
Read full rule →Seattle
Some RestrictionsSeattle taxes every commercial parking transaction at 14.5% of the parking fee, effective July 1, 2022, under SMC…
Read full rule →