City of Kirkland Requirements and Fee Calculation Instructions

City of Kirkland Requirements and Fee Calculation Instructions

General businesses

 

License fee: Determined by gross income and number of employees (FTEs) who work within the city limits of Kirkland.

 

Method for calculating FTEs: Add all employee hours worked in each of prior completed calendar year (as reported to L&I); divide total annual hours by 1,920; round fractions to nearest whole number.

A fraction of less than 0.5 shall be rounded down, and a fraction of 0.5 or over shall be rounded up.


The minimum number of FTEs is one. This includes self-employed persons, sole proprietors, owners, managers, and partners.

 

New businesses must estimate the first year’s employee hours. Round fractions to the nearest whole number.

A fraction of less than 0.5 shall be rounded down, and a fraction of 0.5 or over shall be rounded up.

 

General Business Fee Calculation

Reported gross annual income

License fee

$0 through 11,999

$50

Above $12,000 + 1 or more employees(s)

$100 + $105 per employee


 

General Business Non-Resident Fee Calculation

Reported gross annual income

License fee

$0 through 12,000

No license required

Above $12,000 + 1 or more employees(s)

$100 + $105 per employee


 

Nonprofit businesses

License fee: There are no Kirkland city fees for nonprofit businesses. Enter the total number of employees in the appropriate space, but enter $0 in all fee boxes.


Nonprofit businesses, other than religious organizations, must provide a copy of the confirmation from the Internal Revenue Service of tax exemption under IRS Code 501(c)(3) to qualify for a nonprofit license from the City of Kirkland.