内容来源：https://www.geekwire.com/2025/seattles-proposed-business-tax-overhaul-could-ease-costs-for-tech-startups-until-they-scale/

内容总结：

西雅图市将于今年11月对商业运营税（B&O税）进行重大改革并提交全民公决。这项被称为"西雅图盾牌计划"的提案拟将B&O税起征点从10万美元大幅提升至200万美元，这意味着年收入低于200万美元的中小企业将暂时免除该项税负。

为弥补税收缺口，提案同时规定年收入超过200万美元的企业税率将从0.427%提升至0.65，且仅对超过200万美元的部分征税。分析指出，初创科技企业可能因此受益，而亚马逊等大型科技企业税负将显著增加。华盛顿大学专家表示，该政策对年收入千万美元级企业的冲击尤为明显。

支持者称该提案可使全市90%的中小企业减负，同时每年为市政服务筹集8100万美元资金，缓解未来两年的预算缺口。但西雅图商会等组织质疑称，以大型企业增税来补贴中小企业的做法可能适得其反，恐导致企业外流和税基萎缩。

目前该提案已获市议会修订通过，正待11月全民投票最终裁决。市长布鲁斯·哈雷尔强调，改革旨在优化营商环境而非驱离企业，但商业团体仍担忧这可能影响市中心商业复苏进程。

中文翻译：

西雅图选民将于今年11月就全面修订该市商业与职业税（B&O税）的方案进行表决。支持者将其宣传为对小企业的纾困措施及城市服务的保障，反对者则警告这可能引发企业外流风险。

对科技初创企业而言，税收调整的影响将随企业规模呈现差异化表现。这项名为"西雅图防护倡议"的提案拟将B&O税起征点从10万美元提升至200万美元——这意味着年总收入不超过200万美元的中小企业将暂时免除B&O税负。

为弥补税收损失，年收入超过200万美元的企业将面临税率上浮：服务型企业针对超出200万美元部分的收入，税率将从0.427%升至0.65%。

这对科技初创企业意味着什么？处于早期阶段的企业将完全免除B&O税，每年可能节省数千美元开支。以当前税率计算，年收入100万美元的服务企业每年需缴纳4,270美元B&O税。但对于收入较高的科技企业——从成熟初创公司到亚马逊等巨头——其税负将会增加。

华盛顿大学公共政策教授雅各布·维格多分析指出："对于尚未实现可观收入的早期初创企业，该提案具有吸引力。但当企业过渡至八位数收入规模时，新税制将开始产生压力。"按提案测算，年收入1亿美元的企业将额外承担213,920美元B&O税，较现行税率增加约50%。

此项提案出台之际，华盛顿州正掀起新一轮企业税制改革浪潮。今年初，西雅图选民还批准了对高收入者征收工资税以资助社会住房项目，这是继2020年通过的JumpStart工资税之后的又一新税种。

华盛顿科技产业协会首席执行官凯莉·深井表示，虽然赞赏市政府减轻小企业负担的初衷，但基于总营收而非利润计征的B&O税提案对科技初创企业助益有限。她强调："初创企业因前期大量研发投入，往往连续多年无法实现净收益。"

西雅图大学经济学助理教授弗拉基米尔·达什凯耶夫指出，企业可能权衡是否重新配置资源，甚至迁往税负更优惠的城市。"核心问题在于：企业为优化税负付出的成本是否能抵销节税收益？"

维格多教授补充道，科技公司还需考量其他税收因素："若迁往加州需承担州所得税，若选择贝尔维尤市，鉴于空置率状况，办公室租金可能高于西雅图。"

新税改方案预计每年可为民生服务等城市项目筹集8,100万美元资金。正试图化解未来两年巨额预算缺口的市政府表示，若提案通过，西雅图约90%的中小企业将减少B&O税支出。

布鲁斯·哈雷尔市长与市议员亚历克西斯·梅赛德斯·林克于六月共同推出该倡议，将其定位为保护小企业、应对联邦资金削减风险的双重举措。市议会本月初已通过经多项修订的提案。

西雅图商会首席执行官雷切尔·史密斯虽支持免税条款，但主张应从工资税基金或"常规预算程序"中筹措资金，而非由大企业承担——她特别指出就业市场、办公空置率及经济不确定性等宏观趋势的影响。

西雅图市中心协会总裁乔恩·斯科尔斯在领英发文，斥责该提案为"史诗级的昏庸方案"。他虽赞同对小企业免税，但警告对大企业加税"最终将导致西雅图自毁税基"："这是对市中心复兴进程的不必要征税，将对脆弱的商业税基构成重大风险。随着商业税基萎缩，税负终将转嫁给西雅图市民。"

哈雷尔市长对市中心协会的批评作出回应："我们绝非试图驱离企业，西雅图始终向商业敞开大门。"

英文来源：

Seattle voters will decide this November on a major overhaul of the city’s business-and-occupation (B&O) tax. Supporters pitch it as relief for small businesses and a safeguard for city services; opponents warn it risks driving away companies.
For tech startups, the impact is more nuanced as companies scale.
The ballot measure, known as the Seattle Shield initiative, would raise the B&O tax threshold exemption from $100,000 to $2 million — temporarily wiping out B&O taxes for small- and medium-sized businesses with gross receipts of $2 million or less.
To offset the revenue loss, businesses above the $2 million threshold would face a rate increase — from 0.427% to 0.65% for service businesses — applied only to revenue above $2 million.
So what does it all mean for tech startups?
Smaller companies and those just getting off the ground would no longer pay B&O taxes, potentially saving them thousands of dollars per year. A services company with $1 million in revenue pays $4,270 in B&O tax annually at the current rate.
But for tech companies that have higher revenues — from more mature startups to corporations such as Amazon — their tax obligation will increase.
“So for your early stage startups that are not realizing much revenue yet, the proposal looks good,” said Jacob Vigdor, professor of public policy and governance at the University of Washington. “It’s as a business is transitioning to the 8-figure revenue level where the proposed tax system starts to bite.”
Under the proposal, a company with $100 million in annual revenue would owe an additional $213,920 in B&O tax — about 50% more than under the current rate.
The measure comes amid a wave of new business taxes in Washington state. Earlier this year, Seattle voters also approved a payroll tax on high earners to fund social housing, adding to the JumpStart payroll tax passed in 2020.
Kelly Fukai, CEO of the Washington Technology Industry Association, said she appreciates the city’s attempt at reducing the burden for small businesses. But she said the B&O tax proposal may not be as helpful to tech startups given that it is applied to gross receipts versus profit.
“Startups do not have net income for years as there is heavy investment made upfront in development,” she said.
Companies may weigh whether to reallocate resources — or even relocate to a different city with a friendlier tax climate, said Vladimir Dashkeev, an assistant professor of economics at Seattle University.
“The question is: Is the cost of this tax optimization for the business worth the benefit of saving on these tax payments?” Dashkeev said.
Vigdor said there are many other tax-related factors a tech company has to consider. For example, if a company wants to move to California, there’s a state income tax. And if they want to relocate to Bellevue, office rents may be higher relative to Seattle given vacancy rates, he said.
The new tax changes would raise about $81 million per year for human services and other city programs.
The city, which is trying to address a substantial budget shortfall over the next two years, says about 90% of small- and medium-sized businesses in Seattle will pay fewer B&O taxes if the proposal passes.
Mayor Bruce Harrell and Councilmember Alexis Mercedes Rinck unveiled the Seattle Shield initiative in June, framing it as a way to protect Seattle’s small businesses while shielding from potential federal funding cuts.
The city council approved the proposal earlier this month with several amendments.
Rachel Smith, CEO of the Seattle Chamber, voiced support for the proposed exemption but said it should be funded from the payroll tax fund or through the “normal budgeting process” instead of larger companies — pointing to broader trends on employment, office vacancies, and economic uncertainty.
Jon Scholes, president and CEO of the Downtown Seattle Association, called it “a boneheaded proposal of epic proportions” in a post on LinkedIn.
Scholes also supported exempting small businesses from the B&O tax. But he said raising taxes on larger companies “will ultimately result in Seattle defunding its tax base.”
“This is an unnecessary tax on downtown Seattle’s revitalization that comes with big risks to the fragile commercial tax base,” Scholes said. “As the commercial tax base withers, the tax burden will shift to Seattle residents.”
Harrell pushed back on the criticism from DSA.
“We’re not trying to run businesses out of Seattle. We are open for businesses,” he said in June.