Business and Occupation Tax

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 is similar to the State of Washington B&O taxes. B&O taxes support a wide variety of City services, including: police, fire, park, and library services. For more information about the B&O tax, please refer to A Guide To Business and Occupation Tax (PDF)

Paying B&O Tax

File and make payments using e-Check online is fast and convenient.  There are no convenience fees for this service and you save on paper, postage, and delivery time. Registered businesses may receive an email with instructions and a pin number. It is the owners responsibility to ensure filings are returned prior to their due date.


By Mail or In Person
Complete the B&O Tax Form (PDF) and make your check or money order made out to the Finance Director. If you have difficulty opening this form please make sure you have the latest version of Adobe.

City of Bellingham
Finance Department
210 Lottie Street
Bellingham, WA 98225

Amended Returns

Amended returns are filed by completing the standard return form with the correct data. On the top of the form write "Amended Return". Calculate the taxes and penalties as normal, and in the previous balance box enter any payment that was submitted with the original return. Amended returns MUST be completed in paper form.

Additional Information

For more information please refer to "A Guide to License & Business and Occupation Tax (B&O)" available online, refer to the BMC section 6.0, or contact the Business License and Tax Division at 360-778-8012. For tax guidance please contact your accountant.

The State Department of Revenue also administers a State B&O Tax. Register your Business with the City at the
Department of Revenue Washington State. This is not jointly administered for the State and City and is only for registration purposes.