Business & Occupation (B&O) Tax

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Tumwater B&O Rate: .001 or .1%
Special Services B&O Rate:.002 or .2%

Business & Occupation (B&O) Tax

The City of Tumwater collects and administers a local Business & Occupation tax as authorized by Tumwater Municipal Code (TMC) Chapter 5.08. The tax applies to the gross revenues of businesses at the rate of one-tenth of one percent, except those engaged in certain types of service industries (see TMC 5.08.030§(Q)) which shall pay at the rate of two-tenths of one percent. The tax for quarterly filers is due in four installments on the last day of January, April, July and October. If the gross proceeds of sales or gross income of the business from all activities is less than $5,000 per quarter, no tax is due. The tax for annual filers is due on the last day of January. If the gross proceeds of sales or gross income of the business from all activities is less than $20,000 per year, no tax is due.  All  businesses conducting business in Tumwater are required to file a quarterly or annual return, even if there has been no activity or no tax is due. 

Tumwater Municipal Code 5.08 - B&O Tax 

Tumwater Municipal Code 5.10 - B&O Tax Administrative Rules

Forms & Instructions

*Service Income Apportionment Worksheet and Instructionspdf-icon-sm

B&O Bulletinpdf-icon-sm

Tumwater B&O Quarterly Formpdf-icon-sm (print and mail with payment to the address listed below)

Tumwater B&O Annual Formpdf-icon-sm (print and mail with payment to the address listed below)

*The Service Income Apportionment Worksheet is only for business reporting apportioned sales under the Retail Service or Service & Other Activity categories, see Retail and Service Definitions.

Business & Occupation Tax Refund Policy

Refund requests must be made in writing accompanying amended returns pursuant to TMC 5.10.100. Please return refund requests to:

City of Tumwater

Attn: B&O Tax Dept

555 Israel Rd SW

Tumwater, WA 98501

Online filing coming soon! Per community request, online B&O tax filing will be coming soon to the City of Tumwater. We will be accepting online tax credit card payments using:

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Questions?

The Business Licensing Clerk is available to answer any questions you may have.  You may contact the clerk by either calling (360) 754-4136 or stopping by City Hall at 555 Israel RD SW, Tumwater WA (map).