Business And Occupation Tax Return Instructions For 2009 Sheet printable pdf download

Business And Occupation Tax Return Instructions For 2009 Sheet

CITY OF PACIFIC

Business and Occupation Tax Return Instructions for 2009

THIS TAX RETURN FORM ACCOMMODATES CHANGES IN THE BUSINESS AND

OCCUPATION TAX LAW THAT BECAME EFFECTIVE JANUARY 1, 2008.(PMC3.02-3.03)

TAXES ARE BASED ON GROSS RECEIPTS. Please enter your Gross Receipts by the

appropriate Business Classification as defined in the Pacific Municipal Code (PMC).

If taxable amount after deductions or exemptions is less than $5,000 for the quarter or

less than $20,000 per year, no tax is due.

This Tax Return must be completed, signed and filed each period even if no tax is due.

TAX RETURNS ARE DUE QUARTERLY AS FOLLOWS:

TAX PERIOD

TAX DUE DATE

Jan-Feb-March

April 30

Apr-May-June

July 31

July-Aug-Sept

October 31

Oct-Nov-Dec

January 31

Specific rules apply for allocating and apportioning revenues to jurisdictions in which

a company engages in business. The rules depend on the BUSINESS classification.

ALLOCATION of gross receiptss for:

Manufacturing/Extracting/Retail Services:

allocated to the location where the activity takes place

the activity takes place where delivery to the buyer occurs

Retail Sales:

the activity takes place where delivery to the buyer occurs

Wholesale Sales:

Royalties from Granting of Intangible Rights: allocated to the commercial domicile of the taxpayer

APPORTIONMENT of gross receipts: Applies to Services and Other Businesses

Services and Other:

Revenues are apportioned to a city by multiplying service income by a

formula based on a payroll factor and service-income factor. If your business is a Service, please call for

Service Income Apportionment Instructions and Worksheet which is required for reporting this category.

FOR MORE INFORMATION

Note: Credits, Exemptions or certain Deductions may be applicable under PMC 3.02

Full text of the City of Pacific Business and Occupation Tax Ordinance No. 1682 is available

in the Finance Department at City Hall, 100 3rd Street, Pacific WA 98047 and as codified in

Pacific Municipal Code (PMC) Chapter 3.02 and 3.03. The PMC may be viewed on line at

Code under City of Pacific.

Revised December 2008

Business And Occupation Tax Return Instructions For 2009 Sheet