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B & O Tax

Online Filing:

You may now file your B&O, Utility, Gambling, and Other tax returns electronically, using FileLocal.

Tax Forms (PDF)

Auburn City Code

Auburn Tax Rules (PDF)

Contact Us

B&O General Information:

To support and maintain the existing level of the City’s general governmental services, the City of Auburn has adopted a Business and Occupation (B&O) Tax effective January 1, 2022. Every person, firm, association, or corporation doing business in the city is subject to the business and occupation tax. However, whether or not your business will need to report and pay B&O tax will depend on the following:

  1. Gross Revenue:
    a. Your business generates $500,000 or more annually in companywide (worldwide) gross revenue.
  2. Warehouse Square Foot Tax:
    a. Your business occupies more than 4,000 square feet of warehouse space, and/or;
    b. Your business occupies more than 261,360 square feet of outdoor warehouse space.

Some businesses will report under both categories above; however, the tax will only be due on the higher of the two categories, not both.

Businesses will be assigned into one of two reporting categories: annual or quarterly reporting. If your business is subject to the B&O tax, based on the thresholds above, you will report, file, and pay applicable B&O taxes either annually or quarterly.

IMPORTANT! If your company was assigned the Annual B&O Tax filling frequency, but you are also subject to the city Utility, Admission, & Gambling Tax, your filling B&O Tax frequency changes automatically based on the Utility, Admission, & Gambling Tax assigned frequency. You must submit both tax reporting on the same tax return using the same filling frequency from the Utility, Admission, & Gambling Tax table.

Annual Filers: Most businesses have been assigned an annual reporting status for 2022 and future tax years. Please note, the City may change your filing status based on revenue amounts reported on your previous year's filing. Businesses will be individually informed about any changes in filing status.

Quarterly Filers: Business that will be assigned to a quarterly reporting status, the City will be in direct contact.

IMPORTANT! Business with Square Footage space exceeding the city thresholds must file Quarterly! (Per ACC 3.53.040)

IMPORTANT! Business who will be claiming New Business Tax Credit must file Quarterly! (Per ACC 3.53.120)


  • All businesses registered to do business with the city, whether located in the city or located outside the city limits, must report to the city based upon their assigned reporting frequency by the City of Auburn’s Tax Division.

  • All businesses are subject to the business and occupation (B&O) tax unless specifically exempted by Auburn City Code (ACC).

  • B&O tax is due for businesses with annual companywide gross receipts over $500,000. Any receipts collected outside of Auburn will be deducted from calculating your tax liability in Auburn. How to report:
    • Column 2 – Gross - companywide gross receipts.
    • Column 3 – Deductions – “Sales Delivered Outside of Auburn” and other qualified deductions (if applicable).
    • Column 4 – Taxable - Auburn receipts (Col 2-Col 3)
    • Column 6 – Tax Due= Column 4 * Column 5 (tax rate)

  • Square Footage Tax: Classifications and Minimum Thresholds:
    • Business Warehouse Floor Space - 4,000 taxable square feet
    • Outdoor Warehouse Space -261,360 taxable square feet.

  • If your business does not meet the threshold filing criteria above, your business does NOT need to file an annual tax return and will be assigned to Non-filling status. Email [email protected] to update your status (please provide your City business license account number).

  • Taxpayers are required to keep records for the most recent five-year period. All books, records, invoices, receipts, etc. shall be open for examination at reasonable times by the city’s Tax Division or designated agent.

  • Current B&O tax rates:
  • Category Tax Rate
    Gross Receipts Tax  
    Wholesale 0.18%
    Retail Services 0.15%
    Services/Service & Other Apportioned
    Manufacturing/Extracting/Printing/Publishing 0.10%
    Other 0.10%
    Square Foot Tax  
    Per square foot/per quarter $0.10
    Per square foot/annual

    Tax is due only on either Square Footage Tax or Gross Receipts Tax, whichever tax amount is higher.