Business and Occupation Taxes

B&O: The vast majority of City of Kenmore businesses do not have Business and Occupation Tax requirements. The only businesses that pay the City a B&O tax are those in the heavy manufacturing category. For more information on the B&O tax, please see Chapter 3.75 of the City of Kenmore Municipal Code

Retail Sales: The 2025 Washington State Legislature passed Engrossed Substitute Senate Bill (ESSB) 5814, which added new business activities to the definition of retail sales. To find out more visit the Department of Revenue website.

Utility Taxes

Per Kenmore Municipal Code, Chapter 3.35 Utility Tax, the City imposes utility taxes on natural gas (6%), electric (4%), telephone (6%), cable (6%), garbage (10%) surface water (6%), and cellular telephone service (6%) revenues.

The City also imposes a cable tv franchise fee at five-percent (5%) of gross revenues (less advertising). This is a fee levied on private utilities for the right to use City streets and other public properties.

Property Taxes

See the link below for information regarding property taxes in Washington State.
Homeowner's Guide to Property Tax (Department of Revenue)