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Business and Occupation Tax

Tax preparation

All individuals and firms doing business in Bellingham, whether located inside or outside the City limits, must register with the City Finance Department and are subject to the business and occupation (B&O) tax, unless specifically exempted by Bellingham Municipal Code.

B&O taxes are based on the gross revenues of a business.  This is similar to the taxation method used by the State of Washington.  B&O taxes support a wide variety of City services, including: police, fire, park, and library services.  For more information about the B&O tax, please refer to A Guide To Business and Occupation Tax (PDF)

The State Department of Revenue also administers a State B&O Tax. This is not jointly administered for the State and City. 

Paying B&O Tax

File and make payments using e-Check online is fast and convenient.  There are no convenience fees for this service and you save on paper, postage, and delivery time.  Registered businesses will receive an email on an annual basis with instructions for paying online.  Businesses may also contact the Finance Department for assistance.

File B&O Tax Return
Complete your returns and pay online

By Mail
Complete the B&O Tax Form (PDF) and mail your payment (check or money order made out to the Finance Director) to:

City of Bellingham
210 Lottie Street
Bellingham, WA 98225

In Person
Complete the B&O Tax Form (PDF) and drop it off with a check made payable to “Finance Director” at the Bellingham Finance Department desk located on the first floor of City Hall.

Additional Information

 For more information please contact the Finance Department.

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