Business licenses 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 in Shoreline based revenue 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.
Business Taxes
Business & Occupation (B&O) Tax: businesses generating gross receipts above $500,000 per year in Shoreline based revenue, except 501(C)(3) non-profits, are subject to the tax.
The City of Shoreline uses a combined tax form for B&O Tax, Utility Tax, and Gambling Tax.
Filing Frequencies
There are four 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.
Monthly: For Utility and Gambling Tax Only.
Active Non-Reporting: This status can be requested via email (BusinessOutreach@ShorelineWA.gov) for businesses generating under $500,000.
Tax Reporting Periods and Due Dates
Annual Filing
Reporting Period
Return and Payment Due
January 1 - December 31 (prior year)
April 30
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
Monthly Filing
Reporting Period
Return and Payment Due
March 1 - March 31 (example)
Last day of the following month: April 30
FileLocal
The City of Shoreline partners with FileLocal as its taxpayer portal that allows users to transact business with multiple cities in one virtual location.
