Taxes and Licenses

Contact Information and FAQs

Additional Contact Information

All services can be done over the phone or online.
(253) 591-5252
Monday-Friday, 9 a.m.–4 p.m.

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Monday-Friday, 8 a.m.–5 p.m.

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Licensing Question
Tax Question

Tax & License Office Location

City of Tacoma Municipal Building
747 Market Street, Room 212
Tacoma, WA 98402

Application for Registration and Licensing Mailing Address

Tax & License
747 Market Street, Room 212
Tacoma, WA 98402

Business License Renewal or Tax Return Payment Mailing Address

City of Tacoma
Tax & License
PO Box 11640
Tacoma, WA 98411-6640

New Business License FAQs

When am I required to register?

A license is generally required at the point a business holds itself out to the public (that is, it makes its goods or services available for sale or use). Merely considering opening a business does not require an individual to license.  However, if an individual undertakes substantial steps to engage in business, such as manufacturing an inventory of goods for later sale, sufficient business activity has taken place, and a license would be required even though the goods themselves have not yet been sold. More information about when a business meets the nexus for licensing and tax can be found on the nexus page.

Is there a minimum threshold before a business is required to register with the City?

Yes, if your business is located outside of Tacoma and your annual gross income generated in Tacoma is less than $2,000, no registration is required.

Does Tacoma offer a reduced license fee for nonprofit businesses?

Tacoma has a reduced business license fee for organizations with a 501(c)3 nonprofit designation from the IRS. To qualify for the reduced license fee, the organization should be current with state and federal nonprofit requirements and filings and provide proof of its 501(c)3 status to the Tax & License office upon registration. To learn more about starting or operating a nonprofit business, visit Nonprofits | WA Secretary of State.

Are rental property owners required to be registered and obtain a City license?

Yes. The activity of renting or leasing real property is considered engaging in business activity and requires an annual rental business license fee. Register online at FileLocal.

What do the license fees pay for?

License fee revenues are deposited into the City’s General Fund, which helps fund essential City services such as police officers, firefighters and street maintenance.

What is the definition of Gross Income?

Gross income is worldwide business income from activity both within and outside the City of Tacoma, regardless of your business’s physical location.

If I am registered with the State of Washington Department of Revenue, do I still need a City of Tacoma business license?

Yes. If you are registered with the State of Washington Department of Revenue, you are still obligated to register and license with the City. City business license requirements are in addition to any state and other jurisdictional requirements.

How do I apply for a license?

Go to FileLocal to apply online now. Applications can also be mailed or submitted in person. More information can be found at New Businesses.

What is considered a home occupation or home-based business?

If you own or operate a business from a residence inside the City you are required to apply for a Home Occupation License in addition to the general registration and licensing requirements.

A Home Occupation license is required even if the business activity is conducted at another location than the residence (i.e., construction, massage therapy) and regardless of the amount of revenue the business generates or whether or not the business is a part-time or full-time enterprise.

The Home Occupation license fee is a one-time only fee of $75. Go to Specific Business Activity to download the application.

What if I change the business activity of my home occupation after my Home Occupation license is approved?

If you change the type of services or goods you are providing in your home business, the City will need to review and approve the activity. A new Home Occupation application is required to be submitted with a $75 fee.  You can download the application at Specific Business Activity.

Does the City of Tacoma assess a local Business & Occupation tax?

Yes. More information can be found on the Business & Occupation Tax page.

As a farmer, am I required to apply for a business license?

A business license is not required if the farming activity is within the definition below. In addition, a farmer is exempt from a Home Occupation license and Door-to-Door Solicitor license.

“Farmers, gardeners, or other persons selling, delivering, or peddling any fruits, vegetables, berries, eggs, or any farm produce or edibles raised, gathered, produced, or manufactured by such person as outlined in RCW 36.71.090”.

Existing Business License FAQs

When does my business license expire?

The General Business License is valid from January 1 through December 31.

Will I get a reminder to renew my license?

A renewal notice will be sent in early to mid-December to the mailing address on your Tax & License record.

What happens if I don’t get a renewal notice?

Business licenses may be renewed online at FileLocal without a renewal notice.  If you have moved or have changed your mailing address, you may update your records online, by mail or by email.

What happens if my gross income changes and I owe a different license fee?

Pay the correct license fee and notify our office by email so that we may adjust your account.

When is my business license due?

The General Business License is due by January 31 of every year.

What happens if January 31 falls on a weekend or holiday?

If the due date falls on a Saturday, Sunday, or City or federal legal holiday, then the due date shall fall to the next business day.

Will I get a penalty if I pay late?

Payments must be received or postmarked with a USPS stamp no later than January 31 to avoid a late filing penalty.

How do I pay my license?

Licenses may be paid online at FileLocal or by mail.

What forms of payment do you accept?

We accept cash, check and credit card.

What credit cards do you accept?

We accept Visa, MasterCard and Discover Card.

How do I get a copy of my business license certificate?

You may print your business license certificate online at FileLocal.

Business License – Rental FAQs

Who needs to get this license?

Any person who rents or leases out real property within the city limits of Tacoma must obtain a business license.

What if I own multiple properties in Tacoma? Do I need a license for each property?

One business license will cover all properties owned by the same legal entity. If the properties are owned by separate legal entities, then a license is required for each entity. Owners must provide a list of all of their City of Tacoma rental properties upon application.

If I already have a Tacoma Business License, do I need one for rental activity too?

If the properties and business are owned by separate legal entities, then a license is required for each entity. Properties owned by the same legal entity as the business can be under the same license. Owners must add the rental activity to their account by providing a list of all City of Tacoma rental properties. To add the activity, email a completed Supplemental Rental Property License Application and be sure to include your contract account number on the form.

Is an inspection of my rental properties required to obtain a rental business license?

The City of Tacoma does not require an inspection of rental properties to apply for a business license.  Property owners are required to certify upon application and renewal of the City license that their properties meet the standards set forth in the State Landlord Tenant Act, Title 59, Section 59.18.060.  Review the Guide to Residential Rental Inspection.

If I have a property management company manage my property for me, do I still need a business license for rental activity?

Yes, a business license is a requirement of the rental property owner. A property management company located within the City of Tacoma has their own business license requirement for the management activities they conduct. Some property management companies may apply for and renew the business license on behalf of a property owner; however, it is ultimately the responsibility of the property owner.

The Rental Housing Code states that if I live out of state, I must have a representative who lives in Washington. Does this person need a business license too?

If the local representative is in the business of managing properties, then they also need a business license.

As a property owner, am I responsible for business or other activity that occurs on my property and conducted by my renter?

A property owner is responsible for taking action to prevent or discontinue an activity occurring on their property that is found to be illegal, causing a high number of calls for service, or that meets the City’s nuisance criteria. Under the City’s Nuisance Code, a Notice of Violation is sent to the property owner listed on Pierce County Assessor records, not the tenant. It is recommended that property owners periodically check on their properties in order to stay aware of the current condition of the property and the activities occurring on their property.

What if I have sold or am no longer renting the property?

Send a request to Close Your Account. We will update your account and remove the property from your business license or close the account if you are no longer renting any properties in Tacoma.

How do I update the rental property addresses I have located in Tacoma?

To update your rental property address, complete a Supplemental Rental Property License Application.  You may mail your updated form to our office or send it via email. Be sure to include your contract account number on the form.

What if I am a landlord or tenant with additional questions?

Are you a landlord or a tenant with questions about Landlord Tenant Laws?  The City of Tacoma is focused on improving the quality of life for the citizens of Tacoma by providing housing related services to housing providers who own and/or operate housing within the City of Tacoma limits. Use our resource guide or contact the Office of Equity and Human Rights at (253) 591-5000.