B&O Tax

To support and maintain the existing level of the city’s general governmental services, the city of North Bend has adopted a Business and Occupation (B&O) Tax. Every person, firm, association, or corporation doing business in the city is subject to the business and occupation tax. 

Regardless of income, all businesses must file a B&O tax form. The frequency of reporting (monthly or quarterly) depends on your total gross receipts. Even if your income is less than $5,000 per quarter, you are still required to submit the appropriate form, indicating zero income.

Please note, the B&O tax filings you make to the State Department of Revenue are not for city of North Bend B&O Tax. Also, the city of North Bend does not offer the same deductions and exemptions as the Washington State Department of Revenue. Please see North Bend Municipal Code (NBMC) 5.04.100 and NBMC 5.04.075 for a list of exemptions and deductions available.

Important B&O Tax Information

All businesses registered to do business with the city, whether located in the city or located outside city limits, must file the B&O Tax Form to the city based upon their assigned reporting frequency by the city of North Bend Tax Division.

Tax Rates

UTILITIES0.06%
MANUFACTURING0.002%
WHOLESALE0.002%
RETAIL0.002%
CONSTRUCTION / REPAIR0.002%
FINANCIAL INSTITUTIONS0.002%
SERVICES0.002%
NURSERY / SCHOOL / DAYCARE 0.002%
OTHER0.002%