Business and Occupation Taxes

Reference Sources

• AWC Model Ordinance Webpage: includes 2007 Revised Model Ordinance and Administrative Provisions that must be adopted by January 1, 2008
• AWC Fact Sheet () on B&O updates effective January 1, 2008
• 2011 B&O Tax Rates
• Treasury rate calculation for penalty and refund interest ()

Comparison of B&O Tax Code Deviations from Core Model Ordinance Provisions

• Bellevue ()
• Bellingham ()
• Burien ()
• Kelso ()
• Longview ()
• Olympia ()
• Seattle ()
• Shelton ()
• Tacoma ()

Related MRSC Resources
MRSC Index – Business and occupation tax, B&O taxes