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 and are similar to the State of Washington B&O taxes; however, these are not the same. You must file your Bellingham taxes separately from your state taxes. For more information about the B&O tax, please refer to the links below. Please note, the City cannot provide tax advice.
Starting a new business? Apply for a business license.
Filing City License and B&O Taxes
File Online – Save time, paper, postage, and there’s no convenience fee.
Instructions For Online Business and Occupation Tax (PDF)
You can pay balances due via e-check, update account information, or close a business.
Please make sure to keep your email address updated to receive important notices. Registered businesses may receive an email with instructions and a PIN number. It is the owner’s responsibility to ensure filings are returned prior to their due date.
File by Mail or In Person
B&O Tax Form (PDF)
Complete the above form and make your check or money order made out to the Finance Director. If you have difficulty opening this form, make sure you have the latest version of Adobe.
- Confidential Tax Information Authorization (PDF)
- Multiple Activities Tax Credit Form (PDF)
- Service Income Apportionment schedule (PDF)
- Urban Village Tax Credit Application (PDF)
- Voluntary Disclosure Program (PDF)
- Voluntary Disclosure Program Application (PDF)
Other Information and Resources
- Finance Department Contacts
- Search for businesses registered in Bellingham
- Whatcom County Assessors Office
- State B&O tax
- Department of Revenue Taxes and Rates
- Bellingham Municipal Code 6.04
- Bellingham Municipal Code 6.05
- Other Taxes