Should a business Pay Local B&O?
That depends on where that business goes.
Many Washington cities impose a local Business and Occupation (B&O) tax. This tax is in addition to the B&O tax imposed by the state of Washington.
The state Department of Revenue and its Business Licensing Service do not administer or collect local B&O taxes.
State and local B&O are not the same either in rates or to what business activities are taxable.
The 39 cities listed below levy a local B&O tax. Click on the chart to get the rates and activities from the Association of Washington Cities’ website.
Questions/Clarifications
Need a tax issue clarified? Got a licensing question for BLS? Tell us! Email dorblspartner@dor.wa.gov.
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