Business & Occupation Taxes

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The City of Bellevue collects certain taxes from businesses, primarily the business and occupation (B & O) tax, which includes gross receipts and square footage taxes. All businesses doing business in the city, whether located in Bellevue or outside the city limits, must be registered with the city’s Tax Division. Although there are exemptions, every person, firm, association or corporation doing business in the city is subject to the B&O tax.

Tax Categories
In general, most businesses will report in the gross receipts business tax category. Some will report in the square footage tax category. A limited number of businesses will report in both categories.

Gross Receipts Exemption
Businesses are to report in their assigned reporting frequency. Those who report for 2020 annual taxable gross receipts of $170,000 or less are exempt from the B&O gross receipts tax, and will be placed on an annual filing status for the following year.

Tax Guide and Other Resources
The information is current as of Dec. 31, 2019. Changes since then in the City Code or state law may invalidate some of this information, and you may want to check recent ordinances soon to become part of the City Code.
The B&O Tax Guide can provide answers to many questions. Additional information and specifics related to your business may be obtained in Chapters 4.03, 4.04, 4.09, 4.10 and 4.14 of the City Code or by contacting the city’s Tax Division.

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