• Business Taxes and Licenses

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    The City of Bellevue administers a local Business & Occupation (B&O) tax. Businesses that meet certain criteria are required to obtain a City of Bellevue Business License and file and pay applicable taxes.

     

    The City of Bellevue administers local business taxes, such as Business & Occupational (B&O) taxes, which includes square footage tax as well as other special local taxes.

    Note: B&O taxes administered by the City of Bellevue are separate from the B&O tax imposed by the State of Washington. The Washington State Department of Revenue does not administer or collect local B&O taxes.

    The City of Bellevue does NOT administer the following taxes: property taxes, State sales tax, lodgings taxes, leasehold excise taxes, or real estate excise taxes.

    To conduct business in Bellevue, businesses must register with the city to obtain a Bellevue business license if they meet any of the following criteria:

    1. Business has an office or place of business in the city per Bellevue City Code 04.09.030 (W)
    2. Any person or business whose annual value of products, gross proceeds of sales, or gross income of the business in the city is equal to or more than $2,000 from engaging in business activities within the city per Bellevue City Code 4.09.030 (L)(3)

    For more business license information or to apply for a license, click here.

    Please note: A business must have a Washington State Business License for all locations before applying for a Bellevue business license.

     

    Apply online:

    1. Go to FileLocal to apply for a Bellevue business license.
    2. Click on "Create Business Account"
    3. Set up New Business Account.
    4. Login to FileLocal with the newly created account.
    5. Click "Apply for a General Business License"
    6. Complete the application process by submitting payment.

     

    Payment processing fee information: The registration fee for licenses obtained in 2022 is $100. Payments can be made by credit card (2.49% additional fee) or by ACH ($1 additional fee). There is a $4 customer service fee on all FileLocal payment transactions (minimum $5 processing fee).

    Bellevue business licenses do not expire and do not need to be renewed annually. You are required to notify the Bellevue Tax Division by email at tax@bellevuewa.gov of any account changes, such as business address changes, closure, or the business is no longer doing business in Bellevue.

    If you are unable to register online, paper applications are available here.

    Online: You can file and pay taxes online through FileLocal

    On FileLocal, there is a $5 minimum fee when you apply for a license or submit a return. This fee includes up to a $4 user fee per city per payment and a service fee per city per payment based upon payment type. The service fee is a flat $1 for ACH Debit payments and 2.49% for credit/debit cards.

     

    By Mail: Taxes can be filed by using paper tax returns and schedules. All tax due amounts from paper tax returns must be paid by check payment. 

    Mail tax returns with check payments to: 

    City of Bellevue
    P.O. Box 743041
    Los Angeles, CA 90074-3041

    Overnight Mail: (i.e. FEDEX, UPS, etc.)
    Bank of America Lockbox Services
    Lockbox 743041
    2706 Media Center Drive
    Los Angeles, CA 90065-1733

     

    Due Dates:

    Filing Frequency

    Due Dates

    Quarterly

     

        Q1 (January - March)

    April 30

        Q2 (April-June)

    July 31

        Q3 (July-September)

    October 31

        Q4 (October-December)

    January 31

    Annual

    April 30

     

    Penalties & Interest:  Penalties and interest are due when taxes are not filed and paid by the due date.

    Penalties:

     

    Days past due date

    Penalty Rate

    1 day – 1 month overdue

    9%

    Over 1 month – 2 months overdue

    19%

    More than 2 months overdue

    29%

    Note: Penalty Rate ($5 minimum)

     

    Interest:

     

    Year

    Interest Rate

    2022

    2%

    2021

    3%

    2019-2020

    4%

    2017-2018

    3%

    2012-2016

    2%

     

    Amended returns may be filed for the current period and generally up to four years back. Please follow these instructions to amend your return(s).

    1. Download a paper tax return and corresponding schedules.
    2. Check the "Amended" box at the top of the tax return OR write "Amended" at the top of the tax return.
    3. Include a written explanation as to why the returns are being amended.
    4. Submit Amended Return:
    • If no tax is due, then the amended return(s) with explanation can be emailed to tax@bellevuewa.gov
    • If payment is due with the amended return, mail the tax return with explanation and check payment to:

             City of Bellevue - Tax Division
             P.O. Box 90012
             Bellevue, WA 98009

     

    You can contact the Tax Division by email, phone, or virtual appointment weekdays, 8 a.m.-4 p.m. To make a virtual appointment, please email us your contact information, subject and availability (time and date). Your appointment request will be reviewed and confirmed by email. Please note that in-person appointments are not available at this time.

    Contact

    City of Bellevue Tax Division
     
    Telephone
     
    File & Pay Online: 
     
    or Mail Tax Returns & Payment to:
    City of Bellevue
    P.O. Box 743041
    Los Angeles, CA 90074-3041

    Overnight Mail: (i.e. FEDEX, UPS, etc.)
    Bank of America Lockbox Services
    Lockbox 743041
    2706 Media Center Drive
    Los Angeles, CA 90065-1733
     

    Our Partner

     

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