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B & O Tax

Online Filing:

You may now file your B&O, Utility, Gambling, and Other tax returns electronically, using FileLocal.


Tax Forms (PDFs)

Other Tax Related Forms (PDFs)

New Businesses - Welcome Packet (PDFs)

Auburn City Code

Auburn Tax Rules (PDFs)

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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 effective 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 companywide (worldwide) 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.

IMPORTANT! If your company was assigned the Annual B&O Tax filling frequency, but you are also subject to the city Utility, Admission, & Gambling Tax, your filling B&O Tax frequency changes automatically based on the Utility, Admission, & Gambling Tax assigned frequency. You must submit both tax reporting on the same tax return using the same filling frequency from the Utility, Admission, & Gambling Tax table.

Annual Filers: Most businesses have been assigned an annual reporting status for 2022 and future tax years. Please note, the City may change your filing status based on revenue amounts reported on your previous year's filing. Businesses will be individually informed about any changes in filing status.

Quarterly Filers: Business that will be assigned to a quarterly reporting status, the City will be in direct contact.

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)