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. These tax revenues are paid into the General Fund and are used to provide a wide variety of City services, including police, fire, park, and library services.
Additional Information
For more information contact the Finance Department.