CITY OF BELLEVUE MUTI-PURPOSE TAX RETURN GENERAL INSTRUCTIONS
GENERAL INFORMATION: Every person, firm, association or corporation
engaging in business activities in the City, unless otherwise exempted, is
subject to taxation and must file a tax return under the appropriate tax
classifications. The City of Bellevue administers two business & occupation
taxes (gross receipts tax and square footage tax). In addition, the City
administers taxes on admissions, gambling activities, and utility business and
occupation activities.
Descriptions of the various tax classifications and allowable deductions are
provided in Chapter 4 of the Bellevue City Code (BCC). In addition, the City
publishes a pamphlet entitled "Guide to the City's Business & Occupation
Tax". 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, please contact the Tax Division at (425) 452-6851 or find it
online at https://bellevuewa.gov/city-
government/departments/finance/business-taxes.
GROSS RECEIPTS B&O TAX: The gross receipts B&O tax is measured
on gross proceeds of sales or gross income for the reporting period. For
purposes of the gross receipts tax, business activities are reported by
classification.
SQUARE FOOTAGE B&O TAX: The square footage B&O tax is measured
on the floor area of office space in Bellevue. It applies to businesses that
maintain locations in Bellevue where all or a portion of the office activity does
not generate revenue taxable under the gross receipts tax. Examples of
businesses that pay the square footage tax includes headquarter offices,
research & development offices and businesses that make out-of-city sales.
Complete Schedule B to determine your taxable floor area if your business is
located within Bellevue. Taxable floor area is reported on line 10 of the Multi-
Purpose Tax Return.
UTILITY & OTHER TAXES: Following is a brief synopsis of other taxes
that may apply to your business:
Utility Taxes: This tax is similar to the gross receipts tax, but it is
imposed on utility businesses. Businesses engaging in the following
activities are subject to these taxes: telephone, cellular, gas, electric,
water, sewerage, drainage, cable TV and garbage.
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 charging the admission, similar to the sales tax. The
admission tax is computed on the admission price.
Gambling Taxes: All persons licensed by the Washington State
Gambling Commission to conduct gambling activities in the City
are required to pay gambling taxes. Gambling activities include:
bingo games, raffles, amusement games, punchboards and pull-tabs.
CALCULATING YOUR TAX LIABILITY: If you claim a deduction, a
Multiple Activities Tax Credit, and/or you apportion income that is 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 apportioned amounts will be denied.
SECTION I: If your business generates gross receipts, determine which tax
classification(s) relate to your business activity (Column 1). Businesses
conducting several types of activities may report in more than one tax
classification.
Column 2: Enter your gross receipts on the appropriate tax
classification line.
Column 3: Complete & submit Schedule D (Deduction Detail) with
your return if you have any allowable deductions. Enter amounts of
any deduction that you are entitled to for each tax classification.
Column 4: Subtract the values entered in Column 3 from those
entered in Column 2 and enter the result. Sub-total the Gross
Receipts amounts and enter on Line 9.
Column 6: If the gross receipts sub-total amount Line 9 in Column
4 is less than the exemption threshold level, enter "0" on Line 9 in
Column 6. If the 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.
Annual Reconciliation: For example, if you are under a reporting
period exemption threshold for this period but you are over the
annual exception threshold then the tax is due. If you will be over
the exemption threshold for the year, then you must pay the tax at
this time.
SECTION 2: Complete Schedule B (Square Footage Tax Addendum) if your
business is physically located in Bellevue. Refer to BCC 4.09.050(A) to
determine how much of your location is taxable. Transfer the total as
instructed to Section II.
Column 4: Enter the total taxable square footage amount carried
over from Schedule B to the Multi-Purpose Tax Return in Section II
Column 4 “Taxable Square Feet”.
Column 6: If the amount in Column 4 is greater than the exemption
level of 250 taxable square feet, multiply by the tax rate listed in
Column 5. Enter the result in Column 6.
SECTION 3 & 4: Complete Section 3 & 4 if your business generates gross
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) relate to your business activity. Businesses conducting several
types of activities may report in more than one tax classification.
Column 2: Enter your gross receipts under the appropriate tax
classification.
Column 3: Complete & submit Schedule D (Deduction Detail) with
your return if you have any allowable deductions. Enter amounts of
any deduction that you are entitled for each tax classification.
Column 4: Subtract the values entered in Column 3 from those
entered in Column 2, and enter the results.
Column 6: Multiply the amount in Column 4 by the tax rate listed
in Column 5 and enter the result in Column 6.
TAX SUB-TOTALS: Calculate and enter Tax Sub-totals from Sections 1
(Gross Receipts Tax), 2 (Square Footage Tax), 3 (Utility Taxes) and 4 (Other
Taxes) in the field provided beside Tax Sub-Totals.
ACCOUNT BALANCES: The amount shown is your account balance at the
time of printing. Note: Amounts shown in brackets ( ) or with a minus - are
credits and should be subtracted from the total due.
PENALTIES: Calculate the penalty on the amount reported in the TAX
SUB-TOTALS and enter the penalty amount in the field provided. Penalty is
calculated as follows:
If not paid by the due date penalty is 9% ($5 minimum)
If not paid on or before the last day of the month following the due
date penalty is 19% ($5 minimum)
If not paid on or before the last day of 2
nd
month following the due
date penalty is 29% ($5 minimum)
INTEREST: Calculate interest in accordance with BCC 4.03.090 and enter
the amount in the field provided. See our website for each year’s annual rates
at https://bellevuewa.gov/city-government/departments/finance/business-
taxes/business-occupation-taxes/payment-procedures/.
TOTAL DUE: Add Total Tax, Penalty, Interest and Prior Balance, and enter
the result in the field provided. Then, please print name, title, phone, sign and
date your return, and remit back with the appropriate forms and payment.
REPORTING FREQUENCY: Quarterly tax payments are due on or before
the last day of the month following the end of the reporting period covered by
the return. Monthly returns are due the 25
th
of the month following the end of
the reporting period covered by the return Annual returns are due April 30
following the calendar year reporting period’s end. Tax returns must be filed
by the due date whether or not any tax is owed.
Reporting Frequency Period Ending Date Month Covered in Period
Monthly (M) Each month’s end during a calendar year.
Quarterly (Q) 03/31/XX January, February, March
06/30/XX April, May, June
09/30/XX July, August, September
12/31/XX October, November, December
Annual (A) 12/31/XX January through December
