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

New Business & Occupation Tax Online Filing

Our free electronic filing form is now live. Online filing requires your license # and an activity # provided by the B&O/Licensing Department. Please note each quarter will have its own activity #. Refund requests and prior period adjustments are not available online at this time, please see below for more information. If you would like to file your return online and do not have any of the required information or have any questions, please contact our us at botax@ci.tumwater.wa.us or (360) 754-4136.

Please select the web-link below to get started.

Click Here to File Online

Credit Card Payments

The City of Tumwater has a $3,000 credit card threshold. Payments $3,000 and over will still be able to submit a return but, will need to remit payment by check and mail to the City of Tumwater. An email confirmation of payment due or successful processing will be sent to the email provided upon submission. We will be accepting free online tax credit card payments up to $3,000 using:

visa mastercard discover logos

Filing $0 Returns

Please select "No" when asked if you have any receipts to report this filing period. Then all you will need to do is complete the Tax Preparer Information section and click "submit". 

Printable Forms & Instructions

Service Income Apportionment Worksheet and Instructionspdf-icon-sm

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.

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)

Business & Occupation Tax Refund/Amended Return Policy

All requests for amended returns, credits and refunds must be made in writing accompanying amended paper returns pursuant to TMC 5.10.100. Refunds may not be processed through our online system at this time. Please return requests to:

City of Tumwater

Attn: B&O Tax Dept

555 Israel Rd SW

Tumwater, WA 98501

Questions?

The Business Licensing representative is available to answer any questions you may have.  You may contact the representative by either calling (360) 754-4136 or emailing licensing@ci.tumwater.wa.us