City of Tumwater Business Licensing

City Licensing: 754-4130
mbartlett@ci.tumwater.wa.us

Development Services: 754-4180

Business Licensing
Business and Occupation Tax
Sexually Oriented Businesses

Business & Occupation Tax

Forms & Instructions:

• Tumwater Municipal Code - B & O Tax

• Tumwater Municipal Code - B & O Tax Administrative Rules

• Service Income Apportionment Worksheet and Instructions

• Tumwater B & O Form

Additional information:

• www.awcnet.org/b&o (click on "more" at the end of the first paragraph).

• AWC B&O Bulletin

• Business After Hours Emergency Contact Form (used by Capcom/Police Dept to notify you of an emergency or break in after normal business hours)

The City of Tumwater collects and administers a local Business & Occupation tax as authorized by Tumwater Municipal Code Chapter 5.08. The tax applies to the gross revenues of businesses at the rate of one-tenth of one percent, except those engaged in the business of rendering any type of service that shall pay at the rate of two-tenths of one percent. The tax is due in quarterly installments, on the last day of: January, April, July and October. The tax does not apply to those with gross proceeds of sales or gross income of the business from all activities of less than $5,000 per quarter.

Business Licensing

Regulation: TMC Chapter 5.04

Every person, firm or corporation, home occupation, wholesaler, retailer, service provider, towing operator, peddler, canvasser, solicitor, for-hire vehicle operator (taxi driver), limousine service, pawnbroker, secondhand dealer, and junk dealer, as defined by the Tumwater Municipal Code, requesting to do business whether located within or without of the City limits shall first obtain a City of Tumwater Business license.

The City of Tumwater has developed a partnership with the Washington State Business Licensing Service allowing all city of Tumwater licenses to be obtained at the same time as obtaining the required State licenses. The City does not have a separate form for a business license; you must use the State application and the supplemental for the City of Tumwater that can be obtained from the above-referenced web site.

All new licenses for the City of Tumwater are: $50.00. All renewals are $20. Both fees may have additional charges added from Washington State for processing.

Go to Washington State Business Licensing Service

Sexually Oriented Business

Regulation: TMC Chapter 5.50

It is the purpose of this chapter to regulate sexually oriented businesses and related activities to promote health, safety, morals, and general welfare of the citizens of the City of Tumwater, and to establish reasonable and uniform regulations to prevent the deleterious location of sexually oriented businesses within the City. The provisions of this chapter have neither the purpose nor effect of imposing a limitation or restriction on the content of any communicative materials, including sexually oriented materials. Similarly, it is not the intent nor effect of this chapter to restrict or deny access by adults to sexually oriented materials protected by the State or Federal Constitutions, or to deny access by the distributors and exhibitors of sexually oriented entertainment to their intended market. Neither is it the intent nor effect of this chapter to condone or legitimize the distribution of obscene materials.

License Application

Finance Department

Updated: October 24, 2011