Business And Occupation Tax Return Instructions Form

ADVERTISEMENT

CITY OF BELLINGHAM
Business And Occupation Tax Return Instructions
QUARTERLY RETURNS
MONTHLY RETURNS
TAX PERIOD
TAX DUE DATE
Tax due the last day of the following month.
APRIL 30
JAN - FEB - MARCH
APRIL - MAY - JUNE
JULY 31
ANNUAL RETURNS
OCTOBER 31
JULY - AUG - SEPT
Tax due January 31.
OCT - NOV - DEC
JANUARY 31
To avoid a late penalty, your Tax Return must be postmarked on or before the due date.
PENALTIES
If this Tax Return is past due, the following penalties must be included in your payment - minimum penalty $5.00, if tax is due.
If postmarked after the due date: 9% OF TAX DUE
If postmarked after the last day of the month following the due date: 19% OF TAX DUE
If postmarked after the last day of the 2nd month following the due date: 29% OF TAX DUE
ADDITIONAL INFORMATION
Taxes are based on Gross Receipts. Please enter your gross receipts in the appropriate box(es) on reverse side.
If taxable amount after deductions is less than $5,000 this quarter for quarterly filers, or less than $20,000 this year for annual filers, no tax is due.
If you are unsure of your filing status, please contact the City Finance Department.
This Tax Return must be completed, signed, and
returned each period even if no tax is due.
The City of Bellingham does not allow all the deductions that the State of Washington allows. If you are not sure of a deduction, contact the City
Finance Department. PLEASE NOTE: Costs of doing business are not deductible.
If your previous Tax Return was not postmarked by the due date, taxes were not paid in full, or a credit balance exists on your account,
this amount should either be paid in full or deducted from the amount owed on this tax form.
Warning! United States Postal Service only postmarks certain mail depending on the type of postage used. Postage that is not postmarked:
Metered mail, pre-canceled stamp, "Forever" Stamps, Automated Postal Center (APC) Stamps, Permit Imprint. Mail may not be postmarked
on the same day it is deposited into a receptacle.
If a payment is received after the delinquency date with no postmark, the payment shall be considered late and penalties will be imposed.
CHANGE OR BUSINESS CLOSURE
Please provide the following information if there has been a sale or closure of your business during this tax period:
Date Business Closed _____________________________
New Email _________________________________________
Date Ownership Changed _________________________
New Phone ________________________________________
New Owner’s Name ______________________________
Address ________________________________________
________________________________________
More information available at:
Mail or deliver completed Tax Return to:
City of Bellingham
Finance Department
210 Lottie Street
Bellingham, WA 98225

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go