Multi-Purpose Tax Return - City Of Bellevue

CITY OF BELLEVUE MUTI-PURPOSE TAX RETURN GENERAL INSTRUCTIONS

BUSINESS CHANGES: If your business has been sold, moved, or discontinued since your last tax return was filed, please check all boxes that apply

and list the specific details in the space provided.

 Business closed. Effective date: ________________

 Business no longer operates in Bellevue. Close Bellevue registration effective this date: _________________

 Business sold to: ___________________________________________ Address: ___________________________________________

Contact: __________________________ Phone: _________________ Date of sale: __________________

 Business entity changed. Name of new legal entity: __________________________________________________

New entity’s Bellevue registration number: __________________New entity’s start date: ________________

 Business location changed. New location address: ______________________________________________________________________

 Business mailing address changed. New mailing address: _________________________________________________________________

 New business contact information: Phone: ________________ Fax: _________________ Email: __________________________________

GENERAL INFORMATION: Every person, firm, association or corporation

SECTION 2: Complete Schedule B (Square Footage Tax Addendum) if your

engaging in business activities in the City, unless otherwise exempted, is subject to

business is located in Bellevue. Refer to BCC 4.09.050(A) to determine how much

taxation and must file a tax return under the appropriate tax classifications. The City

of your location is taxable. Transfer the total as instructed to Section II.

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of Bellevue administers two business & occupation taxes (gross receipts tax and

Column 4: Enter the total taxable square footage amount from Schedule

square footage tax). In addition, the City administers taxes on admissions,

B to the Multi-Purpose Tax Return in Section II Column 4 “Taxable

gambling activities, and utility business and occupation activities.

Square Feet”.

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Column 6: If the amount in Column 4 is greater than the exemption

Descriptions of the various tax classifications and allowable deductions are

level of 250 taxable square feet, multiply by the tax rate listed in

provided in Chapter 4 of the Bellevue City Code (BCC). In addition, the City

Column 5. Enter the result in Column 6. If the amount in Column 4 is

publishes a pamphlet entitled "Guide to the City's Business & Occupation Tax".

less than the exemption level, enter "0" in Column 6.

The pamphlet provides general filing information regarding common types of

businesses. If you have any questions or would like to request a copy of the Guide,

SECTION 3 & 4: Complete Section 3 & 4 if your business generates gross

please contact the Tax Division at (425) 452-6851, or online at

receipts on admissions, gambling and/ or utility activities. Refer to BCC 4.04, 4.10

and 4.14 for detailed descriptions of the various tax classifications and allowed

deductions for certain business activities. Determine which tax classification(s)

GROSS RECEIPTS B&O TAX: The gross receipts B&O tax is measured on

relate to your business activity. Businesses conducting several types of activities

gross proceeds of sales or gross income for the reporting period. For purposes of the

may report in more than one tax classification.

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gross receipts tax, business activities are reported by classification.

Column 2: Enter your gross receipts under the appropriate tax

classification.

SQUARE FOOTAGE B&O TAX: The square footage B&O tax is measured on

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Column 3: Complete & submit Schedule D (Deduction Detail) with

the floor area of office space in Bellevue. It applies to businesses that maintain

your return if you have any allowable deductions. Enter amounts of any

locations in Bellevue where all or a portion of the office activity does not generate

deduction that you are entitled for each tax classification.

revenue taxable under the gross receipts tax. Examples of businesses that pay the

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Column 4: Subtract the values entered in Column 3 from those entered

square footage tax include headquarter offices and businesses that make out-of-city

in Column 2, and enter the results.

sales. Complete Schedule B to determine your taxable floor area if your business is

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Column 6: Multiply the amount in Column 4 by the tax rate listed in

located in Bellevue. Taxable floor area is reported on line 10 of the Multi-Purpose

Column 5 and enter the result in Column 6.

Tax Return.

TAX SUB-TOTALS: Calculate and enter Tax Subtotals from Sections 1

UTILITY & OTHER TAXES: Following is a brief synopsis of other taxes that

(Gross Receipts Tax), 2 (Square Footage Tax), 3 (Utility Taxes) and 4 (Other

may apply to your business:

Taxes) in the field provided beside Tax Sub-Totals.

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Utility Taxes:

This tax is similar to the gross receipts tax, but it is

imposed on utility businesses. Businesses engaging in the following

ACCOUNT BALANCES: The amount shown is your account balance at the time

activities are subject to these taxes: telephone, cellular, gas, electric,

of printing. Note: Amounts shown in brackets ( ) are credits and should be

water, sewerage, drainage, cable TV and garbage.

subtracted from the total due.

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Admission Tax:

This tax is levied upon admission charges for entrance

to an event or establishment. It is collected for the City by the business

PENALTIES: Calculate the penalty on the amount reported in the TAX SUB-

charging the admission, similar to the sales tax. The admission tax is

TOTALS and enter the penalty amount in the field provided. Penalty is calculated

computed on the admission price.

as follows:

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Gambling Taxes: All persons licensed by the Washington State

1 day to 1 month overdue 5% ($5 minimum)

Gambling Commission to conduct gambling activities in the City are

Over 1 month to 2 months 15% ($5 minimum)

required to pay gambling taxes. Gambling activities include: bingo

Over 2 months

25% ($5 minimum)

games, raffles, amusement games, punchboards and pull-tabs.

INTEREST: Calculate interest in accordance with BCC 4.03.090 and enter the

CALCULATING YOUR TAX LIABILITY: If you claim a deduction, Multiple

amount in the field provided. See our website for the prior year’s annual rates at

Activities Tax Credit, and/or apportion income taxable under the Service and Other

gross receipts tax classification, you must include the appropriate schedule form

with your return. If a required form is not provided, the deduction, credit, or

TOTAL DUE: Add Total Tax, Penalty, Interest and Prior Balance, and enter the

apportioned amounts will be denied.

result in the field provided.

SECTION I: If your business generates gross receipts, determine which tax

Print name, title, phone, sign and date your return. Remit back with the appropriate

classification(s) relate to your business activity (Column 1). Businesses conducting

forms.

several types of activities may report in more than one tax classification.

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Column 2: Enter your gross receipts on the appropriate tax

REPORTING FREQUENCY: Tax payments are due on or before the last day of

classification line.

the next month following the end of the assigned reporting period covered by the

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Column 3: Complete & submit Schedule D (Deduction Detail) with

return. Tax returns must be filed by the due date whether or not any tax is owed.

your return if you have any allowable deductions. Enter amounts of any

Reporting Frequency Period Ending Date Month Covered in Period

deduction that you are entitled to for each tax classification.

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Column 4: Subtract the values entered in Column 3 from those entered

Monthly (M)

last day of the month following period ending date

in Column 2, and enter the result. Subtotal the Gross Receipts amounts

Quarterly (Q)

03/31/XX

January, February, March

and enter on Line 9.

06/30/XX

April, May, June

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09/30/XX

July, August, September

Column 6: If the gross receipts sub-total amount Line 9 in Column 4 is

12/31/XX

October, November, December

less than the exemption level enter "0" on Line 9 in Column 6. If the

Annual (A)

12/31/XX

January through December

gross receipts sub-total amount is greater than the exemption level,

multiply each line item in Column 4 by the tax rate listed in Column 5.

Enter the results for each line in Column 6.

Multi-Purpose Tax Return - City Of Bellevue - 2008 Page 2

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