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B & O Tax

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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 which goes into effect 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 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.

Annual Filers: IMPORTANT! The 2021 filing is not due, and the B&O tax return does not need to be filed! Most businesses have been assigned an annual reporting status for the 2022 tax year. Your Annual 2022 return will be due April 30 of the following year.

Quarterly Filers: for the limited business that will be assigned to a quarterly reporting status, the City will be in direct contact. First quarter B&O tax will be due April 30, 2022.

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)

Please note, the City may change your filing status in 2023 based on revenue amounts reported on your 2022 annual B&O tax return. Businesses will be individually informed about any changes in filing status for the 2023 reporting year in 2023.

HIGHLIGHTS OF THE CITY'S B&O and SQUARE FOOTAGE TAX

  • 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.

  • 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  
    Retail
    0.05%
    Wholesale 0.18%
    Retail Services 0.15%
    Services/Service & Other Apportioned
    0.10%
    Manufacturing/Extracting/Printing/Publishing 0.10%
    Other 0.10%
    Square Foot Tax  
    Per square foot/per quarter $0.10

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