Revenue & Tax Information

Forms

• Business and Occupation (B&O) Tax Return (fillable)
• Business and Occupation (B&O) Tax Return (non-fillable)
• Annual B&O Tax Threshold Reconciliation
• Application for Refund or Credit
• Confidential Tax Information Authorization
• Request for Active Non-Reporting Status

Publications

• Guide to Tukwila’s Business and Occupation Tax
• Business and Occupation Tax Frequently Asked Questions
• Tax Rule 3-26-001, Motor Carriers – Trucking

General Information

The City of Tukwila’s business and occupation (B&O) tax took effect beginning January 1, 2024. For details regarding the tax, refer to Tukwila Municipal Code (TMC) Chapters 3.26 and 3.27.

Tukwila’s B&O tax is filed separately from and in addition to the State of Washington’s B&O tax. It is in addition to the annual business license fee imposed by the city.

Please ensure that your city business license endorsement reflects your current mailing address, so that you receive any mailed notices from the city regarding the tax.

Who is subject to B&O tax?

The B&O tax generally applies to every person engaging in business within the City of Tukwila. To verify whether an address is within Tukwila city limits, you can search by address using our Tukwila iMap or the Department of Revenue’s Sales Tax Rate Lookup tool. Additional maps are available at tukwilawa.gov/city-maps.

Payment of the tax is not required unless the taxable gross revenue exceeds $750,000 per calendar year. Businesses with gross revenue less than the threshold amount must still file a return and report the gross income and deductions, even if no tax is due, unless the business activities are exempt or unless the business has been approved for active non-reporting.

How do I file and pay the B&O tax?

The city’s B&O tax return forms are provided in the Forms section above. Returns must be printed and sent by mail with a check or money order, or they may be delivered in person to Tukwila City Hall. We do not currently have an online filing or online payment option. Returns for which no tax is due may be sent via email to tax@tukwilawa.gov.

Payments will be considered made on the date shown on the postmark by the postal service, or the date the payment is received by the city if there is no postmark. To request an extended due date, please contact us prior to the due date.

What are the B&O tax classifications and rates?

The tax classification depends on the type of activity. Persons conducting more than one business activity must report the gross income from each in the appropriate tax classification.

Definitions for the following tax categories are provided in TMC 3.26.040 and 3.26.050.

When do I need to file my B&O tax returns?

The B&O tax is generally paid quarterly on the following schedule.

If approved by the city, the business may be placed on an annual filing frequency. Annual B&O tax returns are due by April 30 of the following year (e.g. 2024 return is due by April 30, 2025.)

When the payment due date falls on a weekend or a city holiday, then payment becomes due the following business day.

If the annual gross income is less than $750,000, the business may be assigned an active non-reporting status, at the sole discretion of the city. If the taxable threshold is later exceeded, the business must timely notify the city and submit a tax return with payment prior to the due date.

Tax returns paid after the due date are subject to a late return penalty. The late return penalty rate is nine (9) percent of the tax due beginning on the day after the due date, which increases 10 percent per month, up to 29 percent.

Questions?

• View the Guide to Tukwila’s Business and Occupation Tax
• View the Business and Occupation Tax Frequently Asked Questions
• Contact us at 206-433-1835 or tax@tukwilawa.gov
• Visit our Business Licenses page for questions regarding business licensing

Forms:

• Utility Tax Return for Communications Filers (Cable TV, Cellular, Pager, Telephone)
• Utility Tax Return for Electricity, Natural Gas, and Solid Waste/Recycling Filers
• Application for Refund or Credit
• Confidential Tax Information Authorization

General Information

Utility tax returns are due monthly by the last day of the month following the end of the reporting period. For example, the June utility tax return is due by July 31.

The utility tax applies to the following business activities within the city: cable television, electricity and natural gas, telephone business (including cellular telephone and pager services), and non-residential solid waste and recyclable materials collection services. The tax rate for solid waste/recycling collection services is 16 percent. For all other activities, the tax rate is six percent.

Activities that are subject to utility tax are exempt from B&O tax. However, as of January 1, 2024, some businesses may need to file both types of tax returns if they conduct multiple activities. For example, a business that provides cellular telephone service and sells phones and related equipment will need to file both a B&O tax return and a utility tax return.

Late paid utility taxes are subject to a late return penalty of nine (9) percent of the tax due beginning the day after the due date, which increases by 10 percent per month up to 29 percent.

Details regarding the utility tax are provided in TMC Chapters 3.50 and 3.51.

Forms:

• Admissions Tax Return
• Application for Refund or Credit
• Confidential Tax Information Authorization

General Information

Admissions tax returns are due monthly by the last day of the month following the end of the reporting period. For example, the June admissions tax return is due by July 31. The tax is collected by the business from the person paying the admission charge, which is then remitted to the city.

In addition to its usual and ordinary meaning, an admission charge includes, but is not limited to, the following:

• A charge made for season tickets or subscriptions.
• A cover charge or charge made for the use of seats, tables, and similar accommodations.
• A charge for admission to any theater, dance hall, cabaret, tavern, private club, auditorium, stadium, athletic pavilion or field, circus, outdoor amusement park, or any similar place.
• A charge made for rental or use of equipment or facilities for purposes of recreation or amusement, if such rental or use is necessary for the enjoyment of a privilege for which a general admission fee is charged.
• A charge made for entrance to any building, enclosure or area in which there is a golf driving range, miniature golf course, or other golf course.

Admissions tax does not apply to admissions charges paid to public schools or certain nonprofit organizations. It also does not apply to bowling or related equipment rental.

As of January 1, 2024, businesses subject to admissions tax also need to file a B&O tax return, as admission charges are also generally subject to B&O tax.

Late paid admissions taxes are subject to a late return penalty of nine (9) percent of the tax due beginning the day after the due date, which increases by 10 percent per month up to 29 percent.

Details regarding the admissions tax are provided in TMC Chapter 3.20.

Forms:

• Gambling Tax Return
• Application for Refund or Credit
• Confidential Tax Information Authorization

General Information

Gambling tax returns are due quarterly by the last day of the month following the end of the reporting period. For example, the Quarter 2 gambling tax return is due by October 31.

The gambling tax applies to the following activities:

• Bingo games and raffles: 5% of the gross revenue, less the amount paid as prizes.
• Amusement games: 2% of the gross revenue, less the amount paid as prizes.
• Punchboards or pulltabs:
  • For commercial stimulant operators (restaurants, taverns, etc.), 5% of the gross revenue (with no deduction for amounts paid as prizes).
  • For charitable or nonprofit organizations, 10% of the gross revenue less the amount paid as prizes.
• Social card games:
  • 11% of the gross revenue for businesses with one to five card rooms in the city
  • 15% of the gross revenue for businesses with six card rooms in the city
  • 20% of the gross revenue for businesses with more than six card rooms in the city

Some exemptions apply for nonprofit organizations as described in TMC 3.08.035.

Activities that are subject to gambling tax are exempt from B&O tax. However, as of January 1, 2024, some businesses may need to file both types of tax returns if they conduct multiple activities. For example, a restaurant that sells food and pulltabs will need to file both B&O tax returns and gambling tax returns.

Late paid gambling taxes are subject to a late return penalty of nine (9) percent of the tax due beginning the day after the due date, which increases by 10 percent per month up to 29 percent.

Details regarding the gambling tax are provided in TMC Chapter 3.08.

Forms:

• Commercial Parking Tax Return
• Application for Refund or Credit
• Confidential Tax Information Authorization

General information

Commercial parking tax returns are due monthly by the last day of the month following the end of the reporting period. For example, the June commercial parking tax return is due by July 31. The tax is collected by the business from the person paying the parking charge, which is then remitted to the city.

The commercial parking tax applies to transactions wherein a vehicle is parked and a fee is charged for parking or allowing the vehicle to be parked. The tax rate is 15% of the gross revenues generated from commercial parking charges and fees. Non-profit organizations operating on city-owned properties have a reduced tax rate of 5%.

The following activities are exempt from commercial parking tax:

• Local employee parking
• Apartments and condominiums, where parking is provided in conjunction with residential living arrangements
• Offices, retail establishments, warehouses, and industrial buildings wherein parking is provided in association with tenant arrangements for the use of the facilities
• Vehicles with official state disabled person decals, government vehicles exempt from tax, and tax-exempt carpool vehicles

As of January 1, 2024, businesses subject to commercial parking tax also need to file a B&O tax return, as parking charges are also generally subject to B&O tax.

Late paid parking taxes are subject to a late return penalty of nine (9) percent of the tax due beginning the day after the due date, which increases by 10 percent per month up to 29 percent.

Details regarding the commercial parking tax are provided in TMC Chapter 3.48.