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Business Licensing

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Welcome to Tumwater!

We wish to take this opportunity to welcome you and your business to our community! We believe that you will find great opportunities here in Tumwater, located between Seattle and Portland on the I-5 corridor, serving travelers with a central location for exploring our beautiful Puget Sound. The City of Tumwater is committed to serving our community and looks forward to our continued success.

The City of Tumwater collects and administers a local Business & Occupation (B&O) tax as authorized by Tumwater Municipal Code (TMC) 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 certain types of service industries (see TMC 5.08.030§(Q)) which shall pay at the rate of two-tenths of one percent. If the gross proceeds of sales or gross income of the business from all activities is less than $5,000 per quarter, no tax is due. The tax threshold for annual filers is $20,000 per year.

Special Considerations

According to the Tumwater Municipal Code, some businesses are required to acquire an Occupational Permit, TMC 5.06, and Sexually Oriented Businesses are subject to additional regulation, see TMC 5.50. Non-Profit Business Licenses require additional information. Cannabis growers and retailers are required to get a City of Tumwater Business License, but are also subject to additional regulation. Please see the Special Considerations page for more details about these special considerations.  


The Business Licensing Division is available to answer any questions you may have.  You may contact the Licensing Specialist by either calling (360) 754-4136, emailing or stop by City Hall at 555 Israel RD SW, Tumwater WA (map). 

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