At the same time as you
register with the state, you will also need to register with the city your
business is in. Currently 165
cities and towns require a City
Business License. Call your city hall for information.
They will send you out an application for the area in which you are
located. Once you are
registered with them, you will be sent the tax forms quarterly that need
to be filed with the tax reporting agency. Not all cities require a
license, but you should check with yours to make sure.
your business is located within the city limits of any city, you
should contact Clerk's Office of that city to inquire whether a city
business license is required.
35 cities are
listed with the Dept. of Revenue as imposing a City B & O tax. The Clerk's Office of that city will also be
able to help you determine if the city required a City B&O tax return
from you. Seattle and Everett are two good examples of cities that
have B&O tax.
does not require a general
business license. But if your
business is located in
and you are engaged in a regulated
activity, you will need a license with the county.
Examples of regulated activities are pet shops, grooming
businesses, theaters, secondhand dealers, etc.
More information is available on their website http://www.metrokc.gov/lars/business/obtain.htm
or by calling their office at (206) 296-6655.