Business & Occupation Taxes
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. These B&O taxes generate approximately $29.2 million per year, and support general governmental services and the city’s Capital Investment Program.

Although there are exemptions, every person, firm, association or corporation doing business in the city is subject to the B&O tax. In general, most businesses will report in the gross receipts business tax category. A number of businesses will report in the square footage tax category. A limited number of businesses will report in both categories.
The information is current as of Jan. 1, 2008. 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.
Additional information and specifics relation to your business may be obtained in Chapters 4.03, 4.04, 4.09, 4.10 and 4.14 of the Bellevue City Code or by contacting the city’s Tax Division.
Highlights
- All businesses doing business in the city, whether located in the city or located outside the city limits, must be registered with the city’s Tax Division.
- All businesses are subject to the B&O tax unless specifically exempted by Bellevue City Code.
- In 2011, B&O taxes are due quarterly for businesses with gross receipts over $145,000 per year.
- In 2011, Businesses with annual gross receipts of $145,000 or less ($201.96 tax) will be placed on a non-filing status and are exempt from tax.
- The B&O Tax Guide
can provide answers to many questions you may have.