City of Burien

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.

The City assesses a business and occupation (B&O) tax of 0.1% (one tenth of one percent) on businesses with gross receipts in excess of $200,000.

B&O Tax Rate will increase from 0.1% to 0.2% effective Jan 1, 2025 (Ordinance 838). 

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 January. The filing deadline is April 15.

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 & Occupation Worksheet for Service Businesses
• B&O Tax Return for Annual Filers
• B&O Tax Return for Quarterly Filers

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 152^nd Street, Suite 300, Burien, WA, 98166.

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, water, and sewer. The rate is 8 percent for water and sewer utilities, and the rate for the remaining utilities is 6 percent.

Water and Sewer Utility Tax will increase from 8% to 10% effective Jan 1, 2025 (Ordinance 836).

Filing Frequency and Due Date: Utility tax is payable on a monthly basis; water utility tax and sewer utility tax are payable every two months. 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 Tax Return Form
• Alternative Tax Filing Ordinance
• Quarterly Utility Tax Return Form
• Annual Utility Tax Return Form

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 percent 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 that is at or below 50 percent of the median income for the Seattle-Bellevue-Tacoma area as defined by the U.S. Department of Housing and Urban Development (HUD).

Learn more about the utility tax relief program.

The City of Burien assesses tax on gambling operations. The rates are:

• Card Games: 11% of gross receipts
• Pull Tabs/Punchboards: 5 percent of gross receipts
• Bingo/Raffles: 5% of gross revenue less the amount paid for or as prizes
• Amusement Games: 2% of gross revenue less the amount for or as prizes
• Bingo/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.

• Gambling Tax Form
• Gambling Tax in the Burien Municipal Code
  
• Washington State Gambling Commission

An admission tax of 5% 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

A commercial parking tax is imposed on the privilege of parking in commercial parking facilities within the City. In 2025, the tax is $3.91 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: $3.91 per parking transaction.

• Parking Tax Return Form
• Parking Tax in the Burien Municipal Code