The City of Bellevue collects certain taxes from businesses, primarily the business and occupation (B & O) tax, which includes gross receipts and square footage taxes. Although there are exemptions, every person, firm, association or corporation doing business in the city is subject to the B&O tax.
Tax Classifications
In general, most businesses will report B&O tax under one or more gross receipts tax classifications. Businesses with a physical location in Bellevue will also report under the square footage tax classification.
Tax Exemption Threshold
Those who report $195,000 or less in taxable receipts for 2023 are exempt from the B&O gross receipts tax but must still file a return. It is your responsibility to reconcile your receipts to confirm they are below Bellevue's exemption threshold. Businesses with a physical location in Bellevue with 250 square feet or less of taxable square footage are exempt from the B&O square footage tax, but must complete the square footage tax detail worksheet when filing on FileLocal or complete Schedule B when filing a paper tax return.
Tax Guide and Other Resources
The B&O Tax Guide, with information current as of Dec. 31, 2022, can provide answers to many questions. Changes since then in the city code or state law may invalidate some of this information, and you may want to check recent ordinances soon to become part of the City Code.
Additional information and specifics related to your business may be obtained in chapters 4.03, 4.04, 4.09, 4.10 and 4.14 of the Bellevue City Code or by contacting the city’s Tax Division.