The City of Bellevue administers a local Business & Occupation (B&O) tax. Businesses that meet certain criteria are required to obtain a City of Bellevue Business License and file and pay applicable taxes.
You can contact the Tax Division by email, phone or virtual appointment weekdays, 8 a.m.-4 p.m. In-person appointments are available Monday through Thursday. To make a virtual or in-person appointment, please email us your contact information, the subject of the meeting and your availability options (time and date). Your appointment request will be reviewed and confirmed by email.
What types of taxes does the city administer?
The City of Bellevue administers local business taxes, such as Business & Occupational (B&O) taxes, which includes square footage tax as well as other special local taxes. B&O taxes administered by the city are separate from the B&O tax imposed by the state. The state Department of Revenue does not administer or collect local B&O taxes.
The city does NOT administer: property taxes, state sales tax, lodgings taxes, leasehold excise taxes or real estate excise taxes.
Do I need a Bellevue business license?
To conduct business in Bellevue, businesses must register with the city to obtain a Bellevue business license if they meet any of the following criteria:
- Business has an office or place of business in the city per Bellevue City Code 04.09.030 (W)
- Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or more than $4,000 from engaging in business activities within the city per Bellevue City Code 4.09.030 (L)
For more business license information or to apply for a license, please consult business licenses.
Apply for a Business License
Please note: A business must have a Washington State Business License for all locations before applying for a Bellevue business license.
Apply online:
- Go to FileLocal to apply for a Bellevue business license.
- Click on "Create Business Account"
- Set up New Business Account.
- Login to FileLocal with the newly created account.
- Click "Apply for a General Business License"
- Complete the application process by submitting payment.
Payment processing fee information: The registration fee for licenses obtained in 2026 is $119. Payments can be made by credit card (2.49% additional fee) or by ACH ($1 additional fee). There is a $4 customer service fee on all FileLocal payment transactions (minimum $5 processing fee).
Bellevue business licenses do not expire and do not need to be renewed annually. You are required to notify the Bellevue Tax Division by email at tax@bellevuewa.gov of any account changes, such as business address changes, closure, or the business is no longer doing business in Bellevue.
If you are unable to register online, paper applications are available here.
File Returns & Pay Taxes
Online:
You can file and pay taxes online through FileLocal
On FileLocal, there is a $5 minimum fee when you apply for a license or submit a return. This fee includes up to a $4 user fee per city per payment and a service fee per city per payment based upon payment type. The service fee is a flat $1 for ACH Debit payments and 2.49% for credit/debit cards.
By Mail:
Taxes can be filed by using paper tax returns and schedules. All tax due amounts from paper tax returns must be paid by check payment.
Mail tax returns with check payments to the address listed in the banner on the right of this webpage. You can also find the address listed on the current tax return.
The USPS implemented new postmark rules effective December 24, 2025, which change how postmarks are applied. To avoid late filing penalties and interest, taxpayers who use paper tax forms should either mail tax returns several days before the due date or request a manual postmark at the post office. Taxpayers may also file online at www.filelocal-wa.gov.
Due Dates:
- Filing Frequency: Due Dates
- Quarterly:
- Q1 (January - March): April 30
- Q2 (April - June): July 31
- Q3 (July - September): October 31
- Q4 (October - December): January 31
- Annual:
- April 30
Penalties & Interest
Penalties and interest are due when taxes are not filed and paid by the due date.
Penalties:
- Days past due date: Penalty Rate
- 1 day - 1 month overdue: 9%
- Over 1 month - 2 months overdue: 19%
- More than 2 months overdue: 29%
Note: Penalty Rate ($5 minimum)
Interest:
- Year: Interest Rate
- 2026: 6%
- 2025: 7%
- 2024: 6%
- 2023: 3%
- 2022: 2%
- 2021: 3%
- 2019 - 2020: 4%
- 2017 - 2018: 3%
- 2012 - 2016: 2%
File Amended Tax Returns
Amended returns may be filed for the current period and generally up to four years back. Please follow these instructions to amend your return(s).
- Download a paper tax return and corresponding schedules.
- Check the "Amended" box at the top of the tax return OR write "Amended" at the top of the tax return.
- Include a written explanation as to why the returns are being amended.
- Submit Amended Return:
- If no tax is due, then the amended return(s) with explanation can be emailed to tax@bellevuewa.gov
- If refund is due, an Application for Refund or Credit form must be submitted with the amended return(s) along with documentation that supports the amended numbers and emailed to tax@bellevuewa.gov
If payment is due with the amended return, mail the tax return with explanation and check payment to:
City of Bellevue - Tax Division
P.O. Box 90012
Bellevue, WA 98009
Voluntary Disclosure Program
Voluntary Disclosure Program
Businesses can come forward through our Voluntary Disclosure Program by submitting a written request. Under the Voluntary Disclosure Program, the "look back" period is generally limited to four years plus the current year. Penalties will be waived and interest will be imposed at the statutory rate. You will be required to complete a business license application and pay applicable license fees.
Currently registered businesses
You may not know if your business has been previously registered with the City for business license and tax purposes. Before submitting the voluntary disclosure application, we recommend that you contact the Tax Section by calling 425-452-6851 or email at tax@bellevuewa.gov.
If a business that is currently registered discovers that it has underreported its tax obligations, it should amend its returns and submit any additional tax and interest due.
Eligibility
To qualify for full voluntary disclosure benefits a business must have:
- not been contacted by the City to determine if the business should have been registered or regarding specific outstanding obligations.
Prior contact
If our records indicate your business was previously contacted by the department during the lookback period to determine your registration and reporting requirements, or regarding other enforcement issues, you may not qualify for the Voluntary Disclosure Program.
Contact could include, but is not limited to:
- A phone call or written correspondence inquiring about your registration status.
- A request to complete a business activity questionnaire
- A notification of audit or examination.
Application process
Taxpayers must submit the following items to begin the voluntary disclosure process:
- Letter requesting voluntary disclosure with the following information:
- Business Name
- Physical and mailing addresses
- Contact information
- Whether or not the business has been contacted by the city or is currently under audit
- Description of the business activities in the City and worldwide and how the business established nexus in the city
- Date the business began activities in the City of Bellevue
Any notes or other information you wish us to consider
- Schedules (by year) showing gross income generated in Bellevue and worldwide, along with any deductions.
- A Confidential Taxpayer Information Authorization form if a third party will be representing the business.
Please submit this information to our tax inbox at tax@bellevuewa.gov.
We will review the information submitted and reach out if we need more information. You will have 60 days to submit the additional information. Once your tax liability has been determined, the City will prepare a tax assessment with interest. You will be sent a draft copy of the assessment for review. The assessment will then be submitted for processing, and you will receive a billing notice. Full payment must be received according to the payment instructions on your billing notice. Additional interest and late payment penalties will accrue if the billing notice is not paid in full by the due date.
Application not approved
If your application was not approved, you will receive an explanation from the City, along with further instructions.
Tax Division
or Mail Tax Returns & Payment to:
City of Bellevue
P.O. Box 34372
Seattle, WA 98124-1372
Overnight Mail:
City of Bellevue - Tax Division
450 110th Ave NE
Bellevue, WA 98004
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