The Shoreline B&O tax is a gross receipts tax effective January 1, 2019. It is measured on the value of products, gross proceeds of sales, or gross income businesses earn. There are no deductions for labor, materials, rent, or other costs of doing business. Any business generating over $2,000 in Shoreline based revenue must be licensed and file a Shoreline B&O Tax return unless otherwise requested.

The Shoreline B&O tax is not the same as the Washington State B&O tax. Shoreline taxes must be filed separately from your state taxes. For more information on the Washington B&O tax please visit Washington State Department of Revenue.

Our taxable threshold is $500,000. Businesses generating less than $500,000 in Shoreline based taxable revenue will not owe tax but are still required to file a return. For businesses over the threshold, tax is due on the full amount, not just the amount over $500,000. For example, a company reporting $600,000 in Shoreline taxable revenue would owe tax on $600,000, not $100,000 (the amount over our threshold).

File online with FileLocal or by mail using the Shoreline Multi-Purpose Tax Return, section 2.

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:

File online with FileLocal or by mail using the Shoreline Multi-Purpose Tax Return, section 4.

The City of Shoreline assesses tax on gambling operations. The calculation of gross receipts excludes prizes. The calculation of net receipts excludes prizes and applicable expenses. The rates are:

Nonprofits Exemptions:

• Gambling tax will not be imposed on the first $10,000 of net proceeds from raffles.
• Gambling tax is not owed on gross income from bingo or amusement games when this gross income, less the amount paid for prizes, falls under $5,000 per year.

The Shoreline B&O tax is not the same as the Washington State B&O tax. Shoreline taxes must be filed separately from your state taxes. For more information on the Washington B&O tax please visit Washington State Department of Revenue.

• File online with FileLocal
  Contact FileLocal for technical support:
  Phone: 225-215-0052
  Toll-free: 877-693-4435
  Phone hours: M-F 7:00 a.m. to 5:00 p.m. Pacific Time
  Email: FileLocal@avenuinsights.com

• File by paper, please print and complete the Shoreline Multi-Purpose Tax Return, section 1.
  Contact City of Shoreline with tax related questions:
  Phone: 206-801-2324
  Email: BusinessOutreach@shorelinewa.gov

• Instructions translated in other languages can be found below.

Amending a tax return with no change in payment

1. Print a copy of your original return and write “Amended” at the top.

• If you filed via FileLocal, login and print your return.
• If you filed on paper, photocopy your original return.
• If you do not have a copy of your original return, use a blank return and write “Amended” at the top.

 2. Make corrections to the return by crossing out incorrect figures and then adding correct figures.

• Make your corrections legible.
• Use a different color pen or highlight changes if necessary.

3. Email the amended return with an explanation to BusinessOutreach@shorelinewa.gov

Amending a tax return with additional payment due

1. Print a copy of your original return and write “Amended” at the top.

• If you filed via FileLocal, login and print your return.
• If you filed on paper, photocopy your original return.
• If you do not have a copy of your original return, use a blank return and write “Amended” at the top.

2. Make corrections to the return by crossing out incorrect figures and then adding correct figures.

• Make your corrections legible.
• Use a different color pen or highlight changes if necessary.

3. Calculate the additional tax due by calculating the total tax due and subtracting tax already paid.

4. Mail the amended return and payment (check or money order) to:

City of Shoreline
ATTN: Johanna Miller
17500 Midvale Ave N
Shoreline, WA 98133-4905

5. Contact BusinessOutreach@shorelinewa.gov for help with calculating tax due.

Amending a tax return and requesting a refund

1. Print a copy of your original return and write “Amended” at the top.

• If you filed via FileLocal, login and print your return.
• If you filed on paper, photocopy your original return.
• If you do not have a copy of your original return, use a blank return and write “Amended” at the top.

2. Make corrections to the return by crossing out incorrect figures and then adding correct figures.

• Make your corrections legible.
• Use a different color pen or highlight changes if necessary.

3. Email the amended return with an explanation and refund request to BusinessOutreach@shorelinewa.gov.

• Multi-Purpose Tax Form - Updated Form
• Tax Form Instructions
• Schedule A – Service Income Apportionment Worksheet Form
• Schedule C – Multiple Activities Tax Credit Form
• Schedule D – Tax Deductions Form

There are filing frequencies in the City of Shoreline:

• Annual: Businesses or individuals that have annual gross receipts between $500,000 and $2,500,000.
• Quarterly: Businesses or individuals that have annual gross receipts over $2,500,001 annually ($625,000 quarterly).
• Monthly: Option for Utility and Gambling Tax filers ONLY. No minimum threshold for utility or gambling revenue.

• Active Non-Reporter: Businesses or individuals that have gross receipts under $500,000 and do not wish to submit a filing have the option of requesting Active Non-Reporter status. This status does not carry over and must be re-requested each year. Please send these requests to BusinessOutreach@shorelinewa.gov.

Annual Filing

Quarterly Filing

 
Monthly Filing

Late penalties and interest are due on late tax filings where tax is owed. If you did not owe tax, you will not be charged penalty or interest on a late return.

Interest Calculation (annual interest rate / 360) x (tax owed amount) x (number of days late)

Annual Interest Rates:

Please contact City of Shoreline for help with calculating interest.