1525 Broadway Street
Longview, WA 98632
B & O Tax Desk:
7 a.m. to 6 p.m.
Monday through Thursday
This page provides a basic description of Longview's business and occupation tax requirements. This material is intended for general informational purposes only. It is current at the time of publication, but is subject to change as City Ordinances are enacted or repealed.
All businesses operating in the City of Longview, except those specifically exempted by State law or by the Longview Municipal Code, must pay Business and Occupation (B & O) taxes. These taxes are based on gross income and are paid quarterly; unless, the gross income of the business, subject to tax after all allowable deductions, is equal to or less than Twenty Thousand Dollars ($20,000.00) in the calendar year, then a return shall be filed annually on January 15 declaring no tax due.
If your annual gross sales have been greater than Twenty Thousand Dollars ($20,000.00), you will receive a B&O tax form every three months. This form must be completed and returned to the city tax office before the date indicated on the form. Checks should be made payable to the City of Longview and mailed to: City of Longview, B & O Tax Desk, P.O. Box 128, Longview, WA 98632.
Additional information relating to your business and occupation taxes may be obtained by calling the B &O Tax Desk or by e-mail.
Need help with your taxes?
The City has attempted to make its B & O tax form as simple as possible. If you need help in completing the form however, we will be glad to provide assistance. You can come into Longview City Hall, or call the B & O tax desk.
B & O taxes are payable every three months for businesses with an annual gross sale greater than $20,000.00. Quarters are calculated on a calendar year:
1st Quarter: January - March (tax due on April 15th)
2nd Quarter: April - June (tax due on July 15th)
3rd Quarter: July - September (tax due on October 15th)
4th Quarter: October - December (tax due on January 15th)
If the gross income of the business, subject to tax after all allowable deductions, is equal to or less than Twenty Thousand Dollars ($20,000.00) in the calendar year, then a return shall be filed annually on January 15 declaring no tax due.
Businesses must file annual returns even if no business activity occurred during the period.
When submitting your return, please use the forms provided. If you do not have a B & O Tax Return, additional forms are available at Longview City Hall in the Finance Department or by calling the B & O tax desk. The staff at City Hall processes payments for many different City services. Failure to return the B & O form with your check may result in a credit to the wrong account, or a delay in processing your payment.
B & O Tax Classifications and Tax Rates
For business and occupations taxing purposes, the City of Longview has divided business activities into six classifications:
The extracting tax rate is based on the value of products, including by-products, extracted within the city for sale or for commercial or industrial use. Taxes are assessed at 1/10 of 1% or .001 times the value of the extracted products, determined by the selling price, regardless of the place of sale or the fact that deliveries may be made to points outside the City.
Extracting is the mining, quarrying, taking or producing of coal, oil, natural gas, ore, stone, sand, gravel, clay, minerals, or other natural resource product; or the falling, cutting or taking of timber, Christmas trees, other than plantation Christmas trees, or other natural products; or taking fish, or taking, cultivating, or raising shellfish, or other sea or inland water foods or products.
2. Manufacturing & Wholesaling
The manufacturing tax rate is based on the value of the products manufactured, regardless of whether the products are sold or delivered to points outside the City of Longview. Taxes are assessed at 1/10 of 1%, or .001 times the value of the manufactured products, determined by the selling price.
Wholesaling is defined as any sale of tangible personal property to persons who are not considered consumers. The tax rate for wholesalers is assessed at 1/10 of 1%, or .001 times the gross proceeds from sales per quarter.
A retail business is defined as a business that sells products and specific services to consumers. The B & O tax rate for retail businesses is 1/10 of 1%, or .001 times the gross revenue per quarter. No deductions are allowed for retailing businesses.
Construction, electrical, plumbing, and other specialty contracting businesses are classified under the retail sale category and are assessed at the B&O tax rate of 1/10 of 1% or .001 times the gross revenue.
Retail services include lawn mowing, maintenance and repair services, photographers, interior decorating services and dry cleaning. Retail services shall also include the sale of or charge made for personal, business, or professional services such as amusement and recreation services; abstract, title insurance, and escrow services; credit bureau services; automobile parking and storage garage services; landscape maintenance and horticultural services; service charges associated with tickets to professional sporting events; personal services such as physical fitness services, tanning salon services, tattoo parlor services, body piercing services, and dating services; it shall also include the renting or leasing of tangible personal property to consumers and the rental of equipment with an operator. The tax rate for retail services is 1/10 of 1% or .001 times the gross revenue.
4. Printing and Publishing
Publishers of newspapers, magazines, books and brochures. The tax rate is 1/10 of 1%, or .001 times the gross revenue.
Utilities include the providing of electricity, water, sewer, garbage, gas, and telephone services, and are assessed at a rate provided for in Section 5.04.470 of the Longview Municipal Code. Please contact the B & O tax clerk for a copy of the ordinance to determine your tax rate.
6. Services & Other Activities
Service businesses include those rendering professional services such as attorneys, accountants and physicians, as well as consultants, architects, engineers, instructors, janitorial services, and beauty salons. This classification also includes any other type of business which is not defined in one of the other categories. The tax rate for service businesses is 1/5 of 1%, or .002 times the gross revenue.