Changes effective January 1, 2019

Business Licensing

  • Business licenses renewed in 2019 will expire on December 31, 2019. Renewals in 2020 and beyond will be $40, and will be active for a 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.

  • A search feature for City License Numbers will be coming soon! Please note that your UBI cannot be used to link licenses in FileLocal.

Business Taxes

  • Business & Occupation (B&O) Tax becomes effective in Shoreline. Businesses generating gross receipts of $500,000 per-year (or $125,000 per quarter) except 501(C)(3) non-profits will be 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.


  • 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.