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 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.
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.
