HIGHLIGTS OF THE CITY’S GROSS RECEIPTS and SQUARE FOOTAGE B&O 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. 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.

B&O TAX SCHEDULE

CURRENT B&O TAX RATES

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