Local Taxes & Fees in Washington (2026)
19 rules on the books across Washington, 18 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 →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 →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 →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 →Seattle
Some RestrictionsSeattle's business license (B&O-style) tax sorts every business into rate classifications under SMC 5.45.050…
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.
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…
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