Address changes must be made in writing and sent in by U.S. mail, by email (firstname.lastname@example.org), or on a tax return.
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Quarterly or annually. The City determines the filing frequency based on a number of factors. Taxpayers are welcome to request a change in filing frequency by contacting the City's Finance Department at 206-368-5440 x 134.
In most cases, a business' reporting classification is the same for LFP as it is for state reporting. If you have questions about how to report a specific business activity, please use this link for standard information from the Washington State Department of Revenue: https://dor.wa.gov/open-business/apply-business-license/plan-taxes/business-and-occupation-bo-tax-classification-definitions
Service income apportionment is a method of determining the amount of tax due to LFP when business activities occur in more than one location. Below are links to apportionment resources: https://dor.wa.gov/education/industry-guides/photography-tax-guide/apportionable-bo-tax-classifications and http://dor.wa.gov/Content/FindTaxesAndRates/BAndOTax/ApportionableActivities.aspx