Business and occupation tax is payable quarterly on the following schedule:
| Quarter ending:
|| Payment due:
| March 31
|| April 30
| June 30
|| July 31
| September 30
|| October 31
| December 31
|| January 31
No tax return is due if a business is placed on a non-filing status and is below Bellevue’s tax exemption levels.
- All businesses engaged in any business activity in Bellevue must be registered with the city’s Tax Division. A one-time registration fee is required. B&O tax returns are sent to all quarterly taxpayers near the end of each quarter and an annual return towards the calendar year end. The tax return form must be completed and returned with payment of any taxes due by the last day of the month following the period's end.
- Taxpayers are required to keep records for the most recent five-year period. All books, records, invoices, receipts, etc., shall be open for examination by the city’s Tax Division or designated agent at reasonable times.
- When submitting your tax return, please: a) Use the return provided. Substitutions can cause errors; b) Use the pre-addressed envelope provided; and c) Make check or money order payable to City of Bellevue. Do not send cash.
- Advise the Tax Division in writing of changes in address or status of ownership.
Penalties and interest are due if tax returns are not filed and taxes paid by the due date (last day of the following month). Penalties and interest are charged as follows:
1 day – 1 month overdue – 9 percent ($5 minimum)
Over 1 month – 2 months overdue – 19 percent ($5 minimum)
More than 2 months overdue – 29 percent ($5 minimum)
2006 – 5 percent
2007 – 7 percent
2008 – 7 percent
2009 – 5 percent
2010 – 3 percent
2011 – 3 percent
2012 – 2 percent
2013 – 2 percent
2014 – 2 percent
2015 – 2 percent