Government

Contact Information:

Tukwila Finance Dept.
6200 Southcenter Blvd.
Tukwila, WA 98188

Phone: 206 433-1835
Fax: 206 433-1833
Hours: 8:30 a.m.-5:00 p.m.
Monday-Friday

Email the Finance Dept.

Revenue & Tax Information

The City of Tukwila places a tax on admissions, gambling, utilities, and commercial parking. The city also imposes a business and occupation (B&O) tax, which took effect beginning January 1, 2024.

Tax return forms must be signed and submitted to the Finance Department. Tax returns cannot be filed or paid online. Payment via check or money order must be received or postmarked by the tax return due date to avoid penalties and interest. Returns and payment should be mailed to:

City of Tukwila
Finance Department
6200 Southcenter Blvd.
Tukwila, WA 98188

General information regarding each type of tax is below. Specific details can be found in Chapter 3 of the Tukwila Municipal Code (TMC).

Persons engaging in business in Tukwila must also maintain a city business license.

If you have questions, please contact the Finance Department at tax@tukwilawa.gov or at 206-433-1835.

TAX TYPE TAX RETURN FORMS EXPLANATION
B&O Tax

(The first returns for Quarter 1 are due by April 30, 2024. Tax is not due for 2023.)

Business and Occupation tax return (non-fillable)

For additional forms, including a PDF fillable tax return form, refer to the B&O tax section below.

The business and occupation (B&O) tax took effect on January 1, 2024. B&O tax is broadly imposed on all business activities in the city unless a specific exemption applies.

See TMC Chapters 3.26 and 3.27 or refer to the additional information below.

Utility Tax Utility tax return for Cable TV and Telephone Service

Utility tax return for Electricity, Natural Gas, and Solid Waste/Recycling

The measure of utility tax is the gross income from providing cable TV service, telephone service, electricity, natural gas, and solid waste and recyclable materials collection services. See TMC Chapters 3.50 and 3.51 or refer to the additional information below.
Admissions Tax Admissions tax return Admissions tax is collected when there is a charge for admission to a place or event for recreation or entertainment within city limits. See TMC Chapter 3.20 or refer to the additional information below.
Gambling Tax Gambling tax return The gambling tax applies to businesses or organizations conducting gambling activities within city limits. See TMC Chapter 3.08 or refer to the additional information below.
Commercial Parking Tax Commercial Parking tax return Commercial parking tax is collected when a fee is charged for parking or for the vehicle to be parked. See TMC Chapter 3.48 or refer to the additional information below.

 

Business & Occupation (B&O) Tax

Forms

Publications

General Information

The City of Tukwila’s business and occupation (B&O) tax took effect beginning January 1, 2024. The first quarterly B&O tax return due date is April 30, 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.

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. Tax returns must be submitted by mail and cannot be filed or paid online. Returns will be considered filed on the date shown on the postmark by the postal service, or the date received if there is no postmark.

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.

BUSINESS ACTIVITY
TAX RATE
Wholesaling; Manufacturing; Processing for Hire; Extracting; Extracting for Hire; Printing or Publishing; Service and Other Activities; 0.085% (0.00085)
Retailing; Retail Service 0.05% (0.0005)

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

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

QUARTERLY TAX REPORTING PERIOD
PAYMENT DUE DATE
Quarter 1 – January 1 through March 31 April 30
Quarter 2 – April 1 through June 30 July 31
Quarter 3 – July 1 through September 30 October 31
Quarter 4 – October 1 through December 31 January 31

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 and daily interest. 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?

Utility Tax

Form name:

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 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 6 percent.

Activities that are subject to utility tax are exempt from B&O tax. However, some businesses may need to file both types of tax returns beginning in 2024 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 utility tax return.

Late paid utility taxes are subject to interest at an annual rate of 12 percent. In addition, a 10 percent penalty applies if the tax return is not filed within 15 days after the due date.

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

Admissions Tax

Form Name: Admissions Tax Return

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.

The admissions tax applies to:

  • a cover charge or charge made for the use of seats, tables, and similar accommodations
  • charges for admission to entertainment activities or admission to places such as theaters, cabarets, and outdoor amusement parks and rides
  • charges for rental or use of facilities or equipment for purposes of entertainment or amusement, where the rental of the equipment or facilities is necessary for the enjoyment of the privilege for which admission is charged.

Admissions tax does not apply to public school activities and other non-profit endeavors.

Beginning in 2024, businesses subject to admissions tax will 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 penalty of 10 percent of the tax due per month.

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

Gambling Tax

Form Name: Gambling Tax Return

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 3.08.030(4)(B) and TMC 3.08.040.

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

Gambling taxes paid more than 15 days after the due date are subject to a penalty of 10 percent of the tax due per month.

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

Commercial Parking Tax

Form Name: Commercial Parking Tax Return

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

Beginning in 2024, businesses subject to commercial parking tax will also need to file a B&O tax return, as parking charges are also generally subject to B&O tax.

Commercial parking taxes paid more than 15 days after the due date are subject to a penalty of 10 percent of the tax due per month.

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