Bellevue, WA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Gross receipts rate
- 0.1596% (.001596) per classification
- Square-footage tax
- $0.1834 per sq ft, per quarter
- Small-business exemption
- $125,000 or less annual gross income
- Office-space exemption
- 250 taxable sq ft or less
- Appeal window
- 30 days from assessment notice
- Classifications
- extracting, manufacturing, wholesaling, retailing, printing, services, other
Summary
Bellevue taxes businesses under BCC 4.09 by classification: extracting, manufacturing, wholesaling, retailing, printing/publishing and a catch-all "other" class, each at 0.1596 percent of gross receipts, plus a separate square-footage tax on office space.
Except as provided in BCC 4.09.090(A), there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the city, whether the person's office or place of business be within or without the city. The tax shall be in amounts to be determined by application of rates against the square footage of office space in Bellevue and/or gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be... B. Gross Receipts Taxes. ... 4. Upon every person engaging within the city in the business of making sales at retail; as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of such sales of the business, without regard to the place of delivery of articles, commodities or merchandise sold, multiplied by the rate of 0.1596 of one percent (.001596).
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 6929, passed July 14, 2026).
Full Breakdown
1834 per quarter for each square foot of office floor area, administratively adjusted every January 1st for cost of living since 2004, with an exemption for offices of 250 taxable square feet or less. 001596): extracting (B1), manufacturing (B2), wholesaling (B3), retailing (B4), printing/publishing/extracting-for-hire/processing-for-hire (B5), retail services (B6), and every other business activity not otherwise enumerated (B7), which the code says covers custom software development, royalties, commissions and any service not fitting the named classes. 090(A) exempts any person whose gross proceeds, gross income or value of products is $125,000 or less annually, an amount also adjusted each January 1st for cost of living and rounded to the nearest $5,000. 14, real estate sale proceeds, and the city of Bellevue itself. 09 among the chapters whose determinations can be appealed to the finance director.
Violations & Fines
A late payment triggers the penalty schedule incorporated from RCW 82.32.090(1) under BCC 4.03.110(A). Engaging in business without first obtaining the required license under BCC 4.03.025 draws a separate penalty under 4.03.110(D), unless the business licenses before the director's notice. Substantial underpayment, disregard of written filing instructions, or intent to evade the tax each carry added penalties under 4.03.110(B), (E) and (F). Any assessment can be challenged in writing within 30 days under BCC 4.03.140(A).
Frequently Asked Questions
What is Bellevue's business and occupation tax rate?
Is my small business exempt from Bellevue's B&O tax?
Does Bellevue also tax office space directly?
How do I appeal a Bellevue B&O tax assessment?
Sources & Official References
Other rules in Bellevue
Compare Bellevue to another location·View the Washington local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Business Tax Classification in Nearby Cities
How other cities in King County handle business tax classification.