How to Reach Us

253-856-6266

Business-Occupation@KentWA.gov

Centennial Building

400 W. Gowe St., Suite #406 

Kent, WA 98032

Office Hours: 9 a.m. to 4 p.m.

Business and Occupation Tax

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Register, File and Pay My B&O Taxes

  • Taxpayers are encouraged to register, file and pay B&O taxes at TaxFile.KentWA.gov. Online filing is free, fast, secure and results in fewer errors and omissions.
  • Alternatively, B&O tax forms may be printed from the “Resources” section below.
  • Taxpayers who are unable to file online because they do not have access to the Internet may file the return by visiting the kiosk in the Centennial Building, 400 W. Gowe St., Suite 406.

 


What is the B&O tax?

The B&O tax is a gross receipts tax levied upon a person or company for the act or privilege of doing business, whether the person’s office or place of business is located within or outside of the city limits of Kent. It was established effective January 1, 2013 to pay for critical street repairs within the City and to ensure a safe and efficient transportation system.

What are the B&O tax Classifications and Rates?

The B&O tax has two components: gross receipts tax and square footage tax. Taxpayers located within the city will report in both the gross receipts and square footage tax categories while taxpayers located entirely outside the city will report only in the gross receipts category. For taxpayers reporting gross receipts and square footage, remittance of the tax will be based on the greater of the two categories.

The gross receipts tax classifications and applicable tax rates are as follows:

Business Activity

Tax Rate

Manufacturing; Processing for Hire; Extracting for Hire

0.046% (0.00046)

Wholesaling

0.152% (0.00152)

Retailing

0.046% (0.00046)

Services & Other Activities

0.152% (0.00152)

Retail Service

0.152% (0.00152)

Printing/Publishing

0.046% (0.00046)

Extracting

0.152% (0.00152)

The square footage tax applies to taxpayers that lease, own, occupy or otherwise maintain warehouse space or other business floor space in excess of the threshold amounts within Kent.

The applicable square footage tax thresholds and rates are as follows:

Square Footage Classification

Threshold Amounts (Sq. Ft.)

Quarterly rate per Sq. Ft

Business Warehouse

4,000

$ 0.03

Other Business Floor space

12,000

$ 0.01

When do I File and Pay the B&O tax?

Taxpayers must submit a tax return even if no tax is due. The B&O tax is paid quarterly on the following schedule:

Quarter Ending

Payment Due Date

Quarter 1 – January 1 through March 31

April 30

Quarter 2 – April 1 through June 30

July 31

Quarter 3 – July 1 through September 30

October 31

Quarter 4 – October 1 through December 31

January 31

If approved, B&O tax can be paid annually:

Tax Period

Payment Due Date

January 1 through December 31

January 31

 Tax returns filed and paid late are subject to penalties as follows (with a $5 minimum):

Period Returns Overdue

Penalty Rates

1 day – 1 month

9%

Over 1 month – 2 months

19%

Over 2 months

29%

Late payments are subject to an annual interest rate of two percent (2%) for taxes due from 2013 through 2016.


Resources


Paper Tax Return Forms and Instructions:

2017 - Quarterly Forms  

2016 - Annual Forms

2016 - Quarterly Forms  

2015 - Annual Forms

2015 - Quarterly Forms

2013 and 2014 - Quarterly Forms

2014 - Annual Forms

2013 - Annual Forms

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