Skip to main content

Bellevue home

  • Bellevue Home
  • City Government
    • Boards, Commissions and Committees
    • City Code, Resolutions and Ordinances
    • City Council
    • Communications
    • Departments
    • East Bellevue Community Council
    • Hot Topics and Initiatives
    • Public Records Requests
    • Sister Cities
  • Departments
    • City Attorney's Office
    • City Clerk's Office
    • City Manager's Office
    • Communications
    • Community Development
    • Development Services
    • Emergency Management
    • Finance & Asset Management
    • Fire
    • Human Resources
    • Information Technology
    • Parks & Community Services
    • Police
    • Transportation
    • Utilities
  • Discover Bellevue
    • About Us
    • Bellevue Television
    • City News
    • Things to Do
    • Arts in Bellevue
    • Parks and Trails
    • Economic Development
  • Doing Business
    • Building and Zoning
    • Doing Business in Bellevue
    • Doing Business with Bellevue
  • Public Safety
    • Police
    • Fire
    • Emergencies and Extreme Weather
    • Emergency Preparedness
    • Municipal Court
    • Neighborhood Traffic Safety
    • Probation
    • Public Defenders
  • Resident Resources
    • Customer Assistance
    • Conflict Assistance
    • Diversity Advantage
    • Getting Around
    • Languages
    • Neighborhoods
    • Newcomers Guide
    • Permits, Parking and Utilities
    • Volunteering
    • Local Service Agencies
City of Bellevue, WA Finance & Asset Management
English Español 简体中文 繁體中文 日本語 한국어 Pусский Tiếng Việt

Breadcrumb

  1. Home
  2. City Government
  3. Departments
  4. Finance & Asset Management
  5. Business Taxes and Licenses
  6. Business & Occupation Taxes
  7. Square Footage B&O Tax

Square Footage B&O Tax

oldbellevuenightcropped.jpg

How may I help you?

This is an artificial-intelligence (AI) chatbot designed to provide general information about various city topics. If you are having an emergency of any kind, please call 911 immediately. The chatbot is still learning about all of our services and may occasionally provide an incorrect answer.

Give Feedback
  • Copied to clipboard

    Business & Occupation Taxes

    • Gross Receipts B&O Tax
    • Square Footage B&O Tax
    Header Image
    oldbellevuenightcropped.jpg

    The square footage B&O tax was implemented to tax support space of offices whose business activities are not directly attributable to the generation of gross receipts to such activity. Generally, the tax applies to businesses that maintain headquarters, offices, facilities or other support groups in Bellevue where the office or facility itself does not generate revenue taxable under the gross receipts tax. If a business has both an administrative office and a sales location which generates revenue in Bellevue, they may need to report both the square footage of the administrative office and the gross receipts and/or square footage of the sales office.

    Examples of businesses that pay the tax include headquarter offices and businesses that make out-of-city sales. The square footage B&O tax is reported under Tax Classification 8 (Square Footage) on the Quarterly tax return and is measured on floor area of office space computed on the nearest square foot.

    The square footage B&O tax rate for 2023 is $0.3025034 ($30.25 cents) per taxable square foot per quarter or $1.2100136 ($1.21) per taxable square foot per year. This rate is adjusted each January based on the change in the Consumer Price Index to reflect the effects on inflation or deflation on the local economy.

    Square Footage Tax Exemptions and Deductions:

    • Offices with taxable square feet of 250 or less (Exemption).
    • Offices which support business activity all or a portion of which is subject to the gross receipts tax (Deduction).

    A Bellevue retailer who sells both in and out of Bellevue may deduct the percentage of office space used to support activity subject to the gross receipts tax, as noted in the following example:

      Sales % of Total Sales
    In-Bellevue Sales $600,000 60% - (taxed under Retailing Gross Receipts Tax)
    Out-of-Bellevue Sales $400,000 40% - (deduction under Retailing Gross Receipts tax)
    Total Sales $1,000,000 100%

    City of Bellevue sealCity of Bellevue, WA

    • 450 110th Avenue NE
    • Bellevue, WA 98004
    • Directions to City Hall
    • Monday-Friday 8 a.m.-4 p.m.

    Footer Menu Contacts

    • 425-452-6800
    • servicefirst@bellevuewa.gov
    • MyBellevue Customer Assistance
    • Contact Us / Employee Directory
    • Careers
    • ADA/Title VI Notices

    Languages

    • English
    • Español
    • 简体中文
    • 繁體中文
    • 日本語
    • 한국어
    • Pусский
    • Tiếng Việt

    Request a Translation

    • Request a Translation
    • اطلب ترجمة
    • 申请翻译
    • 要求翻譯
    • अनुवाद का अनुरोध करें
    • 翻訳をリクエストする
    • 번역 요청
    • درخواست ترجمه
    • ਅਨੁਵਾਦ ਦੀ ਬੇਨਤੀ ਕਰੋ
    • Запрос на перевод
    • Solicitud de traducción
    • అనువాదం అడగండి
    • ترجمےکے لئے ایک درخواست
    • Yêu cầu bản dịch
    • ትርጉም መጠየቅ

    Social Media

    © 2019 City of Bellevue | All Rights Reserved. | ADA/Title VI Notices | Terms of Use | Privacy Policy | Site Map