Tacoma levies a local business and occupation tax on gross receipts in addition to the Washington state B and O tax, with rates that vary by classification such as retailing, wholesaling, services, and manufacturing under TMC Chapter 6A.
Tacoma Municipal Code Chapter 6A imposes a local business and occupation tax similar to the Washington Department of Revenue B and O system. Businesses report gross receipts under classifications such as retailing, wholesaling, services and other activities, manufacturing, printing, and extracting. Each classification has its own rate, and businesses operating across multiple categories file by classification. Tacoma offers a small-business threshold that exempts gross receipts below an annual floor. Multi-jurisdiction businesses must apportion service revenue among Washington cities under the Model Service Apportionment ordinance.
Misclassifying revenue, failing to file quarterly returns, or under-reporting gross receipts can lead to back taxes, interest, and penalties up to 39 percent under Tacoma's tax administration rules.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Tacoma, WA
Tacoma allows residential lawn ornaments and yard art without permits provided they do not exceed the 15-foot accessory-structure height limit in TMC 13.06 a...
Tacoma, WA
Tacoma does not regulate residential inflatable holiday decorations by size or type. The Noise Code (TMC 8.122) applies to continuously running blower motors...
Tacoma, WA
Tacoma has no ordinance restricting when residents may put up or take down holiday lights. The general Noise Ordinance at TMC 8.122 applies to any amplified ...
Tacoma, WA
Built-in outdoor kitchens in Tacoma require building permits from Planning and Development Services (PDS) when they include new electrical, plumbing, gas pip...
Tacoma, WA
Backyard wood and pellet smokers in Tacoma single-family yards are permitted but subject to Puget Sound Clean Air Agency (PSCAA) Regulation I, Section 9.11, ...
Tacoma, WA
Tacoma adopts the International Fire Code through TMC Title 3 (Fire Prevention) as Tacoma Fire Code. IFC Section 308.1.4 prohibits open-flame cooking devices...
See how Tacoma's business tax classification rules stack up against other locations.
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