Many cities impose a local Business & Occupation (B&O) tax. This tax is in addition to the B&O tax imposed by the state of Washington. The Department of Revenue does not administer or collect local B&O taxes.

Visit the Municipal Research & Services Center's web site for a list of cities imposing local B&O taxes along with the applicable rates and contact phone numbers. Once on their site, click on "2007 B&O Tax Rates."

If you have questions about state B&O tax, visit our Business & Occupation Tax page.