Business & Occupation Tax

Tax Forms and Information

Tax forms are mailed automatically, along with a Schedule D form. Please complete and return the tax forms by the due date, even if no taxes are owed. If you do not return the tax forms by the due date, penalties and interest will be assessed.

To file and pay your taxes online, please visit

Are you preparing the taxes but are not the business owner? Please fill out a Tax Preparer Authorization form.

If you did not receive a tax form, you may request one from the Business Tax Division or file online at FileLocal.

Business and Occupation Tax Rate

The present tax rate is 0.1% (0.001). This is multiplied by your gross receipts to compute your taxes due.

For example, for a taxable gross revenue amount of:

• $100,000, the business pays $100

Penalties and Interest

Penalties and interest are due if tax forms are not filed and taxes are not paid by the due date. No penalties are assessed if no tax is due.

• 1 day- 1 month overdue: 9% ($5 minimum)
• Over 1 month- 2 months overdue: 19% ($5 minimum)
• Over 2 months overdue: 29% ($5 minimum)

The current interest rate for returns filed after the due date is 4% annually.

For more information on penalties and interest, please review the Tax Guide (PDF).

Voluntary Disclosure Program

The City's Voluntary Disclosure Program encourages unregistered businesses to comply with the City of Everett's tax laws and to voluntarily register and pay prior obligations. If your business has established nexus in the city of Everett and is required to register and report taxes, we can assist you in becoming compliant.

Businesses can come forward through our Voluntary Disclosure Program by submitting a written request or by completing our online Voluntary Disclosure Program Application.

Due Dates for City of Everett B&O taxes

If the due date falls on a weekend or holiday, tax forms must be postmarked by the next business day. Late tax forms are subject to late fees and penalties.

Other Taxes

The City of Everett collects a number of Special Local Taxes on specific types of business activity, including the utility, gambling, and admission tax.

Utility Taxes

• Utility taxes are imposed on businesses such as telephone, cellular, gas, electric, cable, and garbage.
• The rate is 6%

Gambling Tax

• Gambling taxes are imposed on business activities that include bingo games, raffles, amusement games, punchboards and pulltabs.
• The tax rate ranges from 2% to 4%

Admission Tax

• Admission taxes are imposed on businesses that charge an entrance fee to an event.
• The tax rate is 5%

More information on these taxes can be found in Title 3 of the Everett Municipal Code.