Blaine Business and Occupation Tax (B&O Tax)

Chapter 3.81 - Business and Occupation Tax

Business and Occupation Tax Ordinance #19-2924

Chapter 3.82 - Administrative Procedures for Collection of Business and Occupational Tax

CITY OF BLAINE - COMPARISON OF DEVIATIONS FROM MODEL ORDINANCE PROVISIONS

City of Blaine Business and Occupation Tax Deductions and Credits

In March of 2019, the Blaine City Council passed an ordinance for a Business and Occupation tax. The final ordinance was the result of a year-long collaborative effort with businesses and community members to fund vital city services.

The B&O tax is 0.2% (two tenths of one percent) on businesses with annual gross receipts of more than $250,000. Businesses providing accommodations, medical or food services are exempt. New businesses or startups that bring 25 or more full-time jobs into the city would qualify for a tax credit over three consecutive years.

The following represents the reporting periods and when payment of the tax is due to the city:

Reporting Period

Payment Due

January-March (1st Quarter)

April 30

April-June (2nd Quarter)

July 31

July-September (3rd Quarter)

October 31

October-December (4th Quarter)

January 31 (of the next calendar year)


Pay Your B&O Tax Online Here


If you do not want to pay online, please fill out and return the B&O tax form to City Hall.

Questions about the City's B&O tax can be directed to B&OTax@cityofblaine.com.