Other income

If your business earns income from personal or professional services or activities that have not been specifically classified by statute, you may be subject to B&O tax under the service and other activities classification.

Examples of income subject to the Service and Other Activities B&O tax include:

• Commissions for laundry services a third party provides.
• Commissions from long distance telephone service providers.
• Fees for permitting a business to install a satellite antenna the premises.
• Commissions for allowing placement of coin-operated machines at the hotel.
• Commissions for permitting a broadcaster or cable operator to make sales to hotel guests.

References

• Chapter 82.04 RCW
• RCW 82.04.290
• WAC 458-20-165
• WAC 458-20-166