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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.

The Municipal Research and Services Center provides information about city B&O taxes. Visit their website for a list of City B&O Tax Rates (pdf) with applicable rates and contact phone numbers for each city that imposes a B&O tax.

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