Local Sales and Use Tax

Effective April 1, 2019, the retail sales and use tax rate in Shoreline increases to 10.2% of which 6.5% is the state portion and 3.7% is the local rate. Of the 3.7%, Shoreline receives 1.05% with the remaining 2.65% going to other local governments.

In November 2018, Shoreline voters approved the sales and use tax increase for sidewalk improvements. Approval of the proposition increases the sales and use tax in Shoreline from 10.0% to 10.2% for a period of twenty years. Funds collected from the increase can only be used for constructing new sidewalks or repairing and maintaining existing sidewalks. For more information, please visit the Sidewalks Funding page. 

For more information on taxes and rates please visit the Washington State Department of Revenue website.

Utility Tax

Utility taxes are levied on the gross operating revenues and therefore the effective rate of the tax may be higher than the stated rate of 6% when you are comparing the utility tax charge strictly to the actual charge for service. The table below compares the 6% tax rate on gross revenues to the effective rate on the direct utility fee:

Utility

Rate on Gross Revenue

Effective Rate on Billed Charges

Cable

6.00%

6.00%

Natural Gas

6.00%

6.70%

Telephone / Cellular / Pager

6.00%

6.4% to 6.6%

Solid Waste

6.00%

6.50%

Storm Drainage

6.00%

6.00%

 

Property Tax

Shoreline receives approximately 10.8% of the property taxes paid by Shoreline residents. Those taxes pay for the City's General Operations such as services provided by the Police, Public Works, and Parks Departments.

To view your property value or property tax statement visit King County Property Tax information.

Low income Seniors over 61, and persons with disabilities may be able to lower their current property tax bills. The King County Assessor has full details on this program.

Real Estate Excise Tax (REET)

The sale of real property in Washington is generally subject to real estate excise tax. This tax is imposed on the seller of the property and is generally paid to the county treasurer where the property is located. The tax rate in Shoreline is 1.78%, with 1.28% going to the State General Fund for K-12 education and public works assistance. The remaining 0.5% remains in the City of Shoreline: 0.25% is used for various capital improvements listed in the City's Capital Improvement Program and 0.25% must be used on construction, repairs or improvements of City streets, highways, sidewalks, etc.

Gambling Tax

The City of Shoreline assesses tax on gambling operations. The rates are:

Gambling

Rate on Gross Revenue (For-Profit)

Rate on Gross Revenue (Non-Profit)

Amusement Games

2.00%

Bingo

5.00%

Card Rooms

10.00%

Pull Tabs / Punch Boards

5.00%

10.00%

Raffles

5.00%

 
The calculation of gross receipts excludes prizes. The calculation of net receipts excludes prizes and applicable expenses.