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CITY OF TUKWILA
BUSINESS LICENSING FREQUENTLY ASKED QUESTIONS
HOW DO I APPLY FOR A CITY BUSINESS LICENSE OR UPDATE MY LICENSE?
The City of Tukwila uses the Washington State Department of Revenue (DOR) for its
city business license applications. To apply for a new license or update the
information on your current license, please go to dor.wa.gov/tukwila.
HOW MUCH IS THE BUSINESS LICENSE FEE?
If you have a physical place of business within Tukwila city limits, the fee is $56 per
part-time employee and $112 per full-time employee, with a minimum fee of $56.
The fee for nonresident businesses is $100. Business licenses are valid for one year
and must be renewed annually.
Additional business license fees apply to cabaret establishments, amusement
centers, and businesses operating amusement devices.
WHO IS CONSIDERED AN EMPLOYEE FOR PURPOSES OF THE LICENSE FEE?
The City of Tukwila uses the Washington State Department of Revenue (DOR) for its
city business license applications. To apply for a new license or update the
information on your current license, please go to dor.wa.gov/tukwila.
The term “employee” includes each of the following persons who are not required
by the city to have his or her own separate City of Tukwila business license:
a. Any person employed at any business who performs any part of their duties
within the City of Tukwila or reports from a location within the city’s
corporate limits; and
b. Any person who is on the business’ payroll, including all full-time, part-time,
and temporary employees or workers; and
c. Owners, officers, managers, and partners; and
d. Any other person who performs work, services, or labor at the business
including, but not limited to, family members, regardless of whether they
receive a wage from the business; and
e. Self-employed persons and sole proprietors; and
f. Any other person who performs work, services, or labor at the business,
including an independent contractor who may be exempt from requirements
to have a separate City of Tukwila business license.
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WHAT IS THE DIFFERENCE BETWEEN A PART-TIME OR FULL-TIME EMPLOYEE?
A full-time employee is one who works 30 hours or more per week.
I DON’T KNOW HOW MANY EMPLOYEES WILL BE WORKING IN TUKWILA. HOW
DO I DETERMINE THE BUSINESS LICENSE FEE?
If the number of employees is not known at the time of application or renewal of
the license, the business must estimate the maximum number of employees that it
anticipates working at any time during the 12-month period subject to licensure.
If the business over-reports the number of employees by more than 15 percent, the
business may request that the city refund the overpayment. If the number of
employees is under-reported, additional license fees may be assessed by the city.
HOW LONG WILL IT TAKE TO RECEIVE MY NEW BUSINESS LICENSE?
We recommend applying for your business license 30 days prior to starting
business in Tukwila. You can confirm your city business license endorsement
online at dor.wa.gov/businesslookup.
I DON’T HAVE A BUSINESS LOCATION IN TUKWILA. DO I STILL NEED A LICENSE?
A city business license is required of any person “engaging in business” in Tukwila,
as defined in Tukwila Municipal Code (TMC) 5.04.010. This includes meeting with
customers or potential customers, delivering goods in vehicles maintained by the
business, performing construction services, making repairs, providing technical or
professional services, picking up and transporting tangible personal property, and
other activities.
WHAT BUSINESS ENTITIES ARE EXEMPT FROM PAYING A LICENSE FEE?
The following entities must apply for and obtain a city business license but are
not required to pay a license fee. For important details, refer to TMC 5.04.090.
Non-resident businesses with annual revenue in the city of $2,000 or less
501(c)(3) nonprofit organizations exempt from federal income tax
Governmental entities that engage solely in governmental activities
Nonprofit entities operated exclusively for a religious purpose
Civic groups, social clubs, or social organizations
Certified, qualified, or registered court interpreters with less than $12,000
in annual gross revenue in the city
Public (social) card rooms with a house-banked license
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WHAT BUSINESS ACTIVITIES REQUIRE A SPECIAL LICENSE ENDORSEMENT?
As provided in Chapter 5 of the TMC, the following types of businesses are subject
to additional license fees: Cabarets, adult entertainment cabarets, amusement
centers, and businesses operating amusement devices.
Special requirements are also in place for peddlers/solicitors, pawnbrokers and
secondhand dealers, businesses operating panoram devices, and residential rental
businesses which are subject to a residential rental inspection program.
WILL I BE SENT A REMINDER NOTICE BEFORE I NEED TO RENEW MY LICENSE?
The DOR sends business license renewal notices by email. Licensees should verify
the accuracy of their email address in their Secure Access Washington (SAW) profile.
Licensees can edit their SAW email address at: dor.wa.gov/manage-business/my-
dor-help/update-your-account-information
HOW DO I RECEIVE A COPY OF MY BUSINESS LICENSE CERTIFICATE?
DOR sends the business license document by email as an attachment to any SAW
email addresses associated with that account. Licensees can see the license
document through the My DOR account and can reprint the license on demand.
If there is no SAW web logon associated with the account in My DOR, the license
document will be mailed by DOR to the mailing address on file.
IS THERE A PENALTY IF I CONDUCT BUSINESS IN THE CITY WITHOUT A LICENSE?
Yes, the city may assess a penalty if the business is late in obtaining a new business
license or is late renewing an existing license. The penalty can be up to 25 percent
of the license fee for failure to timely obtain a new business license, and up to 45
percent of the license fee for failure to timely pay the annual license renewal fee.
If the business is subject to B&O tax, operating without a business license may also
result in additional tax penalties and an extended lookback period for back taxes.
DOES THE CITY OF TUKWILA ALSO IMPOSE BUSINESS TAXES?
Yes. The city imposes a tax on admissions, commercial parking, gambling, and
utilities. Effective January 1, 2024, the city will also impose business and occupation
(B&O) tax. For more information, visit our website at tukwilawa.gov/citytaxes.
STILL HAVE QUESTIONS?
For regulatory questions, contact us at 206-433-1835 or licensing@tukwilawa.gov.
For questions about the business license application process, please contact DOR’s
Business Licensing Service at 360-705-6741.
