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.
You can contact the Tax Division by email, phone or virtual appointment weekdays, 8 a.m.-4 p.m. In-person appointments are available Monday through Thursday. To make a virtual or in-person appointment, please email us your contact information, the subject the meeting and your availability options (time and date). Your appointment request will be reviewed and confirmed by email.
What types of taxes does the city administer?
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. B&O taxes administered by the city are separate from the B&O tax imposed by the state. The state Department of Revenue does not administer or collect local B&O taxes.
The city does NOT administer: property taxes, state sales tax, lodgings taxes, leasehold excise taxes or real estate excise taxes.
Do I need a Bellevue business license?
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:
- Business has an office or place of business in the city per Bellevue City Code 04.09.030 (W)
- 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, please consult business licenses.
Apply for a Business License
Please note: A business must have a Washington State Business License for all locations before applying for a Bellevue business license.
Apply online:
- Go to FileLocal to apply for a Bellevue business license.
- Click on "Create Business Account"
- Set up New Business Account.
- Login to FileLocal with the newly created account.
- Click "Apply for a General Business License"
- Complete the application process by submitting payment.
Payment processing fee information: The registration fee for licenses obtained in 2023 is $109. 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.
File Returns & Pay Taxes
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 |
| 2023 | 3% |
|
2022 |
2% |
|
2021 |
3% |
|
2019-2020 |
4% |
|
2017-2018 |
3% |
|
2012-2016 |
2% |
File Amended Tax Returns
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).
- Download a paper tax return and corresponding schedules.
- Check the "Amended" box at the top of the tax return OR write "Amended" at the top of the tax return.
- Include a written explanation as to why the returns are being amended.
- Submit Amended Return:
- If no tax is due, then the amended return(s) with explanation can be emailed to tax@bellevuewa.gov
- If refund is due, an Application for Refund or Credit form must be submitted with the amended return(s).
- 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
Tax Division
or Mail Tax Returns & Payment to:
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
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