B&O Model Ordinance

Updated B&O Tax Model Ordinance - 39 B&O Tax Cities Must Adopt by January 1, 2008 Deadline

EHB 2030 (Chapter 79, Laws of 2003), the city B&O legislation adopted in the 2003 session, requires the 39 cities with local B&O taxes to adopt allocation and apportionment provisions as part of an updated city B&O tax model ordinance by January 1, 2008. (RCW 35.102.130) More

2007 Revised Model Ordinance
Word, 109 kb; pdf, 88 kb
2007 Revised Administrative Provisions
Word, 74 kb; pdf, 63 kb
2007 Model Ordinance Guidelines
Word, 152 kb; pdf, 133 kb
Overview, pdf, 111kb
Factsheet

2007 AWC Legislative Priority

Business and Occupation Tax
Seek to repeal, delay, or modify apportionment (effective January 1, 2008) in order to eliminate or reduce the fiscal impact on cities.

HB 2368 - Concerning the municipal business and occupation tax

2005 B&O Tax Apportionment and Allocation Study

The Department of Revenue was required by ESHB 2030, passed in 2003, to complete a study on the impacts of the apportionment provisions that go into effect in 2008 (RCW 35.102.130). The final impact estimates show a $23 million impact for 39 of the 40 cities with local B&O taxes, based on 2004 data. More (pdf, 1.45 mb - may take a while to download)

About the B&O Model Ordinance

In the 2003 session, the Legislature passed EHB 2030 (pdf, 44 kb) (Chapter 79, Laws of 2003), the city B&O legislation. this new law required cities with local B&O taxes to implement a modified version of the city B&O tax model ordinance by December 31, 2004. More

Summaries of City B&O Tax Ordinances

MRSC will also post links to city summaries of provisions that differ from the model ordinance.
http://www.mrsc.org/Subjects/Finance/B-Otax.aspx

Resources

State Excise Tax Interest Rates (pdf, 22 kb)
This document calculates required interest rates.
EHB 2030 (Chapter 79, Laws of 2003) (pdf, 44 kb)
Report of the Municipal Tax Work Group (pdf, 25 kb)
November 2001