Blaine Business and Occupation Tax (B&O Tax)

Business and Occupation Tax

Chapter 3.81 - Business and Occupation Tax

Business and Operation Tax Ordinance #19-2924

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 ordinance takes effect on January 1, 2020. 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)



Revenue from the Business and Occupation tax will be used for public safety improvements (such as an additional police officer, patrol car replacement and a faster 911 system), and economic development programs to help manufacturing and wholesale businesses find and retain workers. A portion of the proceeds also will go toward parks and facilities maintenance.

Questions about the ordinance can be directed to Jeff Lazenby, City Finance Director at (360) 332-8311 ext. 3305 or jlazenby@cityofblaine.com.