Business & Occupation Tax

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 It is current at the time of publication but is subject to change as City Ordinances are enacted or repealed.

Business & Occupation (B and O) Taxes

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 and 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) in the calendar year, then a return shall be filed annually on January 15 declaring no tax due.

Annual Gross Sales

If your annual gross sales have been greater than $20,000, you will receive a B and 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 and O Tax Desk
P.O. Box 128
Longview, WA 98632

Phone number 360-442-5040

Additional information relating to your business and occupation taxes may be obtained by calling the B and O Tax Desk or email Sally Hirschler.

Payment Schedule

B and O taxes are payable every three months for businesses with an annual gross sale greater than $20,000. Quarters are calculated on a calendar year:

  • 1st Quarter: January to March (tax due on April 15th)
  • 2nd Quarter: April to June (tax due on July 15th)
  • 3rd Quarter: July to September (tax due on October 15th)
  • 4th Quarter: October to 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 $20,000 in the calendar year, then a return shall be filed annually on January 15 declaring no tax due.

Business Returns

Businesses must file annual returns even if no business activity occurred during the period.

B&O Tax Classifications & Tax Rates

For business and occupations taxing purposes, the City of Longview has divided business activities into six classifications:

  1. Extracting
  2. Manufacturing & Wholesaling
  3. Printing & Publishing
  4. Retailing
  5. Services & Other Activities
  6. Utilities

Tax Rate

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 1 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.

What Extracting Is

Extracting is the mining, quarrying, taking or producing of:

  • Clay
  • Coal
  • Gravel
  • Minerals
  • Natural gas
  • Oil
  • Ore
  • Sand
  • Stone or other natural resource product

It can also be 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.