Taxes

The City of Burien receives revenue from various taxes collected at the state, county, and local level.

Property Tax

King County collects property tax on behalf of the City of Burien. The City’s share of the total property tax collected is approximately 10 percent, which funds essential services such as infrastructure and public safety. To view your property value or property tax statement, visit the King County Assessor website.

Low-income seniors over age 61, and people with disabilities may be able to lower their current property tax bills. The King County Assessor has full details on this program.

Sales Tax

The local sales and use tax rate is 10 percent and is collected by the Washington State Department of Revenue. Burien's sales tax location code is 1734. The City of Burien's share of the total sales tax is 0.85 cents out of 10.

Business & Occupation (B&O) Tax

The City assesses a business and occupation (B&O) tax of 0.01 percent (one tenth of one percent) on businesses with gross receipts in excess of $200,000.

Filing Frequency and Due Date:  Businesses may be assigned a quarterly or annual reporting period, depending on the tax amount or type of tax. Generally, businesses grossing in excess of $400,000 are assigned a quarterly schedule and the B&O Tax is due and payable on the last day of the month following the reporting period. All other businesses pay on an annual basis and will receive their B&O tax forms at the end of the calendar year. The filing deadline is January 31 of the following year.

Exemption Levels: Businesses below the tax exemption level are not required to pay Burien B&O taxes; however, the form must be completed and filed with the City by the due date.

Previous Periods:  Businesses with a start date prior to the current quarter or calendar year are required to file tax returns for the previous periods.

Forms:

Business and occupation taxes information in Burien's Municipal Code

Filing instructions:

Forms are not accepted over the internet, by email, or fax. Please mail your tax return and check to the City of Burien, 400 SW 152nd Street, Suite 300, Burien, WA, 98166.

Utility Tax

Utility taxes are levied on the gross operating revenues of the utilities shown below. The business activities affected by this tax are telephone, cellular, pager, gas, electric, cable, and garbage. The rate is 6 percent for all utilities; however, the effective rate of the tax may be higher than the stated rate of 6 percent when comparing the utility tax charge to the actual charge for service.

Filing Frequency and Due Date: Utility tax is generally payable on a monthly basis. However, utility taxpayers with estimated gross income of less than $2,500 every three months may file taxes quarterly and utility taxpayers with less than $1,500 in estimated annual gross income may file annually. Remittance is due on the last day of the month following the reporting period.

Utility Tax in the Burien Municipal Code

Utility Tax Return Forms

Utility Rate Discounts 

Seattle City Light Rate Discount Program for Low-income Residents: Burien residents who are Seattle City Light customers may be eligible for 50% utility rate discounts. Call (206) 684-0286 for information.

Utility Tax Relief Program : The City offers an annual Utility Tax Relief Program for low-income Burien households. To be eligible you must reside in Burien and have an annual income less than $31,650 for a single household, or $36,150 for a two-person household.

Learn more about the utility tax relief program.

Gambling Tax

The City of Burien assesses tax on gambling operations. The rates are:Card Games: 8 percent of gross receiptsPull Tabs/Punchboards: 5 percent of gross receiptsBingo/Raffles: 5 percent of gross revenue less the amount paid for or as prizesAmusement Games: 2 percent of gross revenue less the amount for or as prizesBingo/Raffles/Amusement Games for nonprofit organizations: exempt, providing that no paid operating or management personnel are employed and gross income does not exceed $5,000 per year, less the amount paid for or as prizes.

Filing Frequency and Due Date: Gambling Tax is due and payable in quarterly installments, on the last day of the month following the end of the quarter. The tax return form must be submitted with each filing.

Admission Tax

An admission tax of 5 percent is levied on the price of admission, such as tickets, subscriptions, and cover charges. This tax does not apply to nonprofit organizations exempt from federal income tax under Section 501c(3). The taxes are collected and remitted by the organization/business collecting payment for the admission.

Filing Frequency and Due Date: Admission tax is payable on a quarterly basis, due on the last day of the month following the reporting period.

Admission Tax in the Burien Municipal Code

Commercial Parking Tax

A commercial parking tax is imposed on the privilege of parking in commercial parking facilities within the City. The tax is $3.00 per commercial parking transaction, including “short-term metered parking”, irrespective of the length of time that a vehicle is parked in connection with each transaction.

Filing Frequency and Due Date: Parking Tax is payable on a monthly basis, due on the last day of the month following the reporting period.

Tax Rate: $3.00 per parking transaction.