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 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 25

April-June (2nd Quarter)

July 25

July-September (3rd Quarter)

October 25

October-December (4th Quarter)

January 25 (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&