Business & Occupation Tax

Tax Filings

To file and pay your taxes online, please visit

 ’’’’’’’’’’’ 

If you did need a paper tax return, you may obtain a copy below under Tax Forms. 

Are you preparing the taxes but are not the business owner? Please fill out a Tax Authorization (PDF) form.

Please complete tax filings by the due date even if no taxes are owed. If you do not complete the tax filings by the due date, penalties and interest will be assessed. 

Business and Occupation Tax Rate

The present tax rate is 0.1% (0.001). This is multiplied by your Everett gross receipts to compute your taxes due.

For example, for a taxable gross revenue amount of:

• $100,000, the business pays $100

Penalties and Interest

Penalties and interest are due if tax filings are not filed and paid by the due date. No penalties are assessed if no tax is due.

Days Past Due Date:                                           Penalty Rate:

1 day - 1 month overdue:                                   9% ($5 minimum)

Over 1 month - 2 months overdue:                  19% ($5 minimum)

Over 2 months overdue:                                    29% ($5 minimum)

The current and historical interest rates for returns filed after the due date are listed on the Interest Rates and Assessments and Refunds (PDF).  Version Options Business & Occupation Tax Headlin

If your business is discovered through the City's own efforts (e.g., enforcement, investigation, audit, etc.), you may be liable for tax, interest, penalties of 34% of the tax due (a maximum penalty of 29% and an additional 5% for conducting business without a license), and a "look back" period of 10 years plus current year.

For more information on penalties and interest, please review the Tax Guide (PDF).

Voluntary Disclosure Program

The City's Voluntary Disclosure Program encourages unregistered businesses to comply with the City of Everett's tax laws and to voluntarily register and pay prior obligations. If your business has established nexus in the city of Everett and is required to register and report taxes, we can assist you in becoming compliant.

Businesses can come forward through our Voluntary Disclosure Program by submitting a written request or by completing our online Voluntary Disclosure Program Application.

Due Dates for City of Everett B&O taxes

If the due date falls on a weekend or holiday, tax forms must be postmarked by the next business day. Late tax filings are subject to late fees and penalties.

Penalty Waiver Request

Other Taxes

The City of Everett collects a number of Special Local Taxes on specific types of business activity, including the utility, gambling, and admission tax.

Utility Taxes

• Utility taxes are imposed on businesses such as telephone, cellular, gas, electric, cable, and garbage.
• The rate is 6%
• If taxable utility receipts are less than or equal to $33.33 for monthly filers, $100 for quarterly filers or $400 for annual filers, then no Gross Receipts Tax is due

Gambling Tax

• Gambling taxes are imposed on business activities that include bingo games, raffles, amusement games, punchboards and pull tabs.
• The tax rate ranges from 2% to 5%

Admission Tax

• Admission taxes are imposed on businesses that charge an entrance fee to an event.
• The tax rate is 5%

More information on these taxes can be found in Title 3 of the Everett Municipal Code.