• City of Tacoma QA
  • City of Tacoma Data




Tax Classifications and Rates

Tax Classifications   

Business income is reported under a tax classification depending on the type of business activity.  If you conduct multiple activities, it may be necessary to report under several B&O tax classifications.  Review the definitions of tax classifications.  If you need assistance, contact us.  

 

Tax Rates 

 

Business & Occupation Tax Classification

Prior to 2003

2003 - current

Retailing

0.00153

0.00153

Wholesaling

0.00102

0.00102

Service & Other Apportionment

0.0042

0.004

Manufacturing

0.0011

0.0011

International Investment Services

0.00165

0.00055

Retail Service

N/A

0.004

 

Utility Tax Classification

Prior to March 2016

Current

Telephone Business

6.0%

7.5%

Cellular or Pager

6.0%

7.5%

Natural Gas

6.0%

7.5%

Cable Service

8.0%

8.0%

Franchise Fee (Cable)

5.0%

5.0%

PEG Fee (Cable)

1.0%

1.0%

Solid Waste Collection

8.0%

8.0%

Electricity

6.0%

7.5%

Water

8.0%

8.0%