Changes effective January 1, 2019

Business Licensing

  • Business licenses renewed in 2019 expire on December 31, 2019. Renewals in 2020 and beyond are $40, and are active for one calendar year, expiring on December 31 of each year.
  • Only persons or businesses that generate $2,000 or more per year within city limits must renew and obtain a business license to engage in business within Shoreline. This change allows the City to comply with new State Law and maintain consistency for all businesses. For more information please refer to Shoreline Municipal Code 5.05.
  • New business registrations will be semi-annually prorated; $40 if applied for from January-June, and $20 if applied for from July-December.

  • You may search for City of Shoreline Registered Businesses by Unified Business Identifier, Shoreline registration number, legal entity, or business name: Shoreline Licensed Business Directory Please note that your UBI cannot be used to link licenses in FileLocal. 

Business Taxes

  • Business & Occupation (B&O) Tax: businesses generating gross receipts above $500,000 per year (or $125,000 per quarter) except 501(C)(3) non-profits are subject to the tax.
  • The City of Shoreline will begin to use a combined tax form for B&O Tax, Utility Tax, and Gambling Tax.

Filing Frequencies

There are two filing frequencies in the City of Shoreline:

  • Quarterly: Businesses or individuals that have annual gross receipts over $2,500,001 annually ($625,000 quarterly).
  • Annual: Businesses or individuals that have annual gross receipts between $500,000 and $2,500,000.

Tax Reporting Periods and Due Dates

Annual Filing

Reporting Period Return and Payment Due
January 1 - December 31 (prior year)
January 31

Quarterly Filing

Reporting Period Return and Payment Due
January 1 - March 31  April 30
April 1 - June 30  July 31 
July 1 - September 30  October 31
October 1 - December 31  January 31 

FileLocal

The City of Shoreline will partner with FileLocal as its taxpayer portal that allows users to transact business with multiple cities in one virtual location.