City of Bellevue taxes include a Business and Occupation (B&O) tax at 0.1596% on gross receipts, a combined sales and use tax of 10.3%, a city share of property tax administered through King County, utility taxes ranging from 4.5% to 10.4%, a 3% admissions tax, and a gambling tax of 2% to 5%. Rates, exemptions, and filing deadlines for each are below.
Business and Occupation Tax
Any business operating within Bellevue city limits owes B&O tax on gross receipts, not net profit. Deductions for expenses, salaries, or cost of goods sold do not reduce the taxable amount. The rate is a flat 0.1596% across all classifications, whether you are a retailer, wholesaler, manufacturer, or service provider.1City of Bellevue. Gross Receipts B&O Tax
Bellevue also imposes a separate square footage tax of $0.3297475 per square foot per quarter on certain business premises.2City of Bellevue. Business and Occupation Tax Guide It applies alongside the gross receipts tax, so a business with office space in Bellevue can owe both.
For 2026, businesses reporting $215,000 or less in annual taxable receipts are exempt from the gross receipts portion.3City of Bellevue. Business and Occupation Taxes Offices with 250 square feet or less of taxable space are exempt from the square footage tax.2City of Bellevue. Business and Occupation Tax Guide Falling under either threshold does not excuse you from filing a return.
Sales and Use Tax
The combined sales tax rate in Bellevue is 10.3%: 6.5% to the State of Washington and 3.8% retained for local and regional services.4Washington Department of Revenue. Local Sales and Use Tax Rate Table It applies to most retail purchases and many services.
Use tax covers items purchased outside Bellevue, or outside Washington, that are used or consumed in the city when sales tax was not collected at purchase. The rate is identical to the sales tax. Common triggers are online orders from out-of-state sellers that did not charge Washington sales tax and equipment bought in a lower-tax state.
Businesses buying goods for resale can avoid sales tax on those purchases by presenting a valid reseller permit from the Washington Department of Revenue. Permits are generally good for four years, but they expire after two years for newer businesses or contractors.5Washington Department of Revenue. Reseller Permits Using a reseller permit for personal purchases or for supplies your business consumes triggers the skipped tax plus a 50% penalty.
Property Tax
Property tax in Bellevue is a split arrangement. The Bellevue City Council sets the local levy rate, while the King County Assessor determines property values and King County Treasury issues the bills and collects payment. The city’s share flows mainly into the General Fund, supporting police, fire, parks, and daily operations.
Voters periodically approve lid lifts that let the levy rate exceed normal statutory limits for a specific purpose such as parks or transportation. These are time-limited and the funds are restricted to the stated purpose. Your total bill stacks levies from the state, county, city, school district, and any special districts, so the city portion is only one piece of the amount owed.
Utility Taxes
Utility providers doing business in Bellevue pay a tax on their gross operating revenues under Bellevue City Code Chapter 4.10. The tax covers electricity, natural gas, telephone, cellular service, water, sewer, storm drainage, cable, and garbage collection. Rates range from 4.5% to 10.4% depending on the service.6City of Bellevue. Special Local Taxes Washington law caps the rate for electricity, natural gas, and telephone at 6% unless voters approve higher, so Bellevue’s rates on those services stay at or below that ceiling.
Most utility companies pass the tax through to customers as a separate line item labeled as a city utility tax. The tax is technically imposed on the utility company, but the economic effect lands on the customer.
Admissions and Gambling Taxes
Bellevue collects a 3% admissions tax on ticket prices for events and venues where admission is charged.6City of Bellevue. Special Local Taxes The business collects it from the customer and remits it to the city, much like sales tax. It covers concerts, sporting events, theaters, and similar activities.
Businesses licensed by the Washington State Gambling Commission to operate in Bellevue also owe a gambling tax covering bingo, raffles, amusement games, punchboards, and pull-tabs. The rate ranges from 2% to 5% depending on the activity.6City of Bellevue. Special Local Taxes
Filing Deadlines and How to Pay
Quarterly B&O returns are due at the end of the month following each calendar quarter:2City of Bellevue. Business and Occupation Tax Guide
- Quarter ending March 31: due April 30
- Quarter ending June 30: due July 31
- Quarter ending September 30: due October 31
- Quarter ending December 31: due January 31
Annual filers submit their return and payment by January 31 following the tax year. When a deadline falls on a weekend or holiday, it moves to the next business day.
The primary filing method is FileLocal, the website that handles electronic returns for Bellevue and other participating Washington cities. You can pay through ACH bank transfer or credit card. For paper filings, mail returns that include a payment to P.O. Box 34372, Seattle, WA 98124; general correspondence goes to P.O. Box 90012, Bellevue, WA 98009.7City of Bellevue. Helpful Business Resources Electronic filers get a confirmation number on submission, which is your proof of filing.
Penalties and Interest for Late Filing
Bellevue’s late penalties escalate quickly. One day late triggers a 9% penalty on the tax owed, with a $5 minimum. After one month it rises to 19%. After two months it reaches 29%.2City of Bellevue. Business and Occupation Tax Guide On top of the penalty, the city charges interest at an annual rate of 6% for 2026.
Filing on time is worth it even if you need to estimate some figures and amend later. The amendment path costs you less than a 29% penalty.
Registering for a Business License First
Before filing any tax return, you need a Bellevue business license. The city routes applicants through FileLocal.8City of Bellevue. Business Licenses The registration fee for 2026 is $119, with no annual renewal fee and no charge for additional locations.9City of Bellevue. General Business License Application
After you register, the city sends a letter with your registration number and assigned filing frequency. No paper license arrives in the mail; print it yourself from your FileLocal account.8City of Bellevue. Business Licenses Filing frequency (monthly, quarterly, or annual) depends on the volume of your business activity. Businesses at or below the $215,000 exemption threshold with 250 or fewer taxable square feet are typically placed on annual filing.