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The Official Website of the City of Kent

Business and Occupation (B&O) Tax

(Kent City Council Ordinances 4054 and 4055)

Overview:

Effective January 1, 2013 the City adopted a Business and Occupation (B&O) tax.  In general, all businesses subject to the State of Washington B&O tax, whether located within or outside Kent city limits, that conduct business activities in Kent are subject to the city’s tax.  Effective October 1, 2013, all businesses will be required to file their City of Kent B&O Tax Return Online.  B&O Taxes are administered by the Audit Division of the Finance Department and can be contacted by email at Business-occupation@Kentwa.gov or by phone at 253-856-6266.

 

Section 3.28.030 of the Kent City Code establishes the definition of terms used on this website and certain related referenced documents, e.g. “engaging in business” and “manufacturer”.

 

Required Online Filing

Effective October 1, 2013, the City of Kent requires all businesses to file their Business and Occupation (B&O) taxes electronically using our Business & Occupation Tax Return System.  Online filing is free, fast, secure, results in fewer errors and omissions, as well as offers an online payment option by Credit Card, or e-Check in addition to mailing in a check payment.  To file your return electronically please go to Online Filing Services.

 

Kiosk

Businesses who are unable to file online because they do not have access to the Internet, may file their return using our kiosk.  Our kiosk is available from 9:00 a.m. to 4:00 p.m. Monday through Friday (excluding government holidays).  Our kiosk is located at:  City of Kent - Finance Department (Centennial Building) 400 West Gowe Street, Suite 406, Kent, 98032.

 

 

  

News and Announcements

Frequently Asked Questions (FAQs):
What is a Business & Occupation (B&O) tax?
Who is subject to the B&O tax?
When is payment due?
What are the B&O tax classifications and rates?
What tax credits are available and how are they claimed?
What tax deductions are available and how are they claimed?
How to file and pay your taxes?
How do I file my taxes annually?
How do I amend a previously submitted B&O tax return?
How do I pay my taxes online?

 

Resources: 

              2015 - Quarterly Forms

               Prior Year's Quarterly Forms

 

Business Licenses

All businesses operating in Kent are required to obtain a City Business License. 

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Admissions Tax

Whenever a charge is collected for admission to any place or event for entertainment or recreation within the Kent city limits, an admissions tax is levied. 

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Gambling Tax

All persons, associations, and organizations that have been duly licensed by the Washington State Gambling Commission to conduct or operate gambling activities are subject to Gambling Tax.

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Utility Tax

All organizations (including the City of Kent) providing the following services are subject to the utility tax:

  • Water
  • Sewer
  • Drainage
  • Garbage collection and disposal
  • Electric and Natural Gas
  • Cable
  • Telephone and cellular

 

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