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.