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Business & Occupation Tax
The City of Everett Business and Occupation Tax (B&O) is based on the gross receipts of your business. If you don’t yet have an Everett business license, visit our Business License page to learn how to obtain one.
To apply for a business license or file your taxes online by credit card or ACH debit, please visit
Everett Business Tax Guide (PDF)
This guide includes information about how to file and pay your taxes, regulatory licenses and other helpful hints.
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 filings are not filed and 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 3% 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
Reporting Status: Period: Tax return due date: | Annual Calendar year ends Dec. 31 April 30 |
Reporting Status: Period: Tax return due date: | Quarterly 1st quarter ends March 31 April 30 |
Reporting Status: Period: Tax return due date: | Quarterly 2nd quarter ends June 30 July 31 |
Reporting Status: Period: Tax return due date: | Quarterly 3rd quarter ends Sept. 30 Oct. 31 |
Reporting Status: Period: Tax return due date: | Quarterly 4th Quarter end Dec. 31 Jan. 31 |
If the due date falls on a weekend or holiday, tax forms must be postmarked by the next business day. Late tax filings 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%
- If taxable utility receipts are less than or equal to $33.33 for monthly filers, $100 for quarterly filers or $400 for annual filers, then no Gross Receipts Tax is due
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 5%
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.
Tax Filings
To file and pay your taxes online, please visit
If you did need a paper tax return, you may obtain a copy below under Tax Forms.
Are you preparing the taxes but are not the business owner? Please fill out a Tax Authorization form.
Please complete tax filings by the due date, even if no taxes are owed. If you do not complete the tax filings by the due date, penalties and interest will be assessed.
The City of Everett B&O taxes are governed by Everett Municipal Code Chapter 3.24.
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City Clerk
Physical Address
2930 Wetmore Avenue
Suite 1-A
Everett, WA 98201
Phone: 425-257-8610Fax: 425-257-8741
Open Monday through Thursday:
8 a.m. to 12 p.m. and 1 p.m. to 5 p.m.
Book an appointment on Fridays or during the lunch hour