FIFA Men’s World Cup 2026TM
Cities welcome businesses’ celebration of the FIFA Men’s World Cup 2026 TM. The following resources may help persons who will be engaging in business in a Washington city during the World Cup understand their tax and regulatory obligations.
Department of Revenue World Cup 2026 business guide
City B&O rates & license info
City B&O tax rates
City interim sourcing guidance for retail sales of services
Proposed city B&O apportionment model rule
State excise tax interest rates
City business license online portals
AWC Tax & User fee survey
MRSC Revenue Guide for Cities and Towns
City B&O Tax Model Ordinance – 2027 update
Legislation adopted in the 2003 session required the 54 cities with local B&O taxes to adopt a city B&O tax model ordinance. (RCW 35.102) The model was updated in 2007, 2012, 2019, 2023, and 2026.
In the 2026 session, SB 6113 passed to make technical changes to state taxes, including the new sales taxes on services in last year’s SB 5814, and is retroactive to that bill’s effective date of October 1, 2025. The technical changes include:
- Investigation and security services definitions;
- Live presentation exemptions for preschools, youth camps, churches, and music performances and instruction;
- Apportionment by multiple points of use for digital advertising; and
- Existing contracts safe harbor through March 31.
A workgroup of city finance directors and tax managers are again working with AWC to update section .030 of the model ordinance to incorporate the state’s latest changes to the definition of sales at retail and sales at wholesale. The tax classifications in the model ordinance are required to be based on the state’s definitions (RCW 35.102.040).
B&O tax cities will need to amend their ordinance again to implement the changes effective January 1, 2027.
City B&O Tax Model Ordinance – 2026 update
Legislation adopted in the 2003 session required the 54 cities with local B&O taxes to adopt a city B&O tax model ordinance. (RCW 35.102) The model was updated in 2007, 2012, 2019, and 2023.
In the 2025 session, SB 5814 changed the state’s definition of retail sales to include additional services.
A workgroup of city finance directors and tax managers worked with AWC to update section .030 of the model ordinance to draft a straightforward update to incorporate the state’s changes to the definition of sales at retail and sales at wholesale. The tax classifications in the model ordinance are required to be based on the state’s definitions (RCW 35.102.040).
B&O tax cities amended their ordinance to implement the changes effective January 1, 2026.
City B&O Tax Model Ordinance – 2023 update
The change to .78 of the model ordinance is a technical update to RCW references in the model ordinance corresponding to SB 5199’s changes to RCW 35.102.150, which passed in the 2023 session. The definition changes are unlikely to impact current taxable activities.
SB 5199 changing the definition of printing and publishing income for local business and occupation (B&O) taxes takes effect in January 2024.
2023 update to section .78 of the model ordinance
City B&O Tax Model Ordinance – 2019 version
Legislation adopted in the 2003 session required the 45 cities with local B&O taxes to adopt a city B&O tax model ordinance. (RCW 35.102) The model was updated in 2007, 2012, and 2019.
EHB 2005, passed in 2017, also established a task force of city and business representatives to recommend changes to the two-factor apportionment formula for service income under RCW 35.102.130(3) and required a report to the legislature by October 31, 2018.
2019 Model
To incorporate changes required by two bills passed in the 2019 session, HB 1403 regarding service apportionment rules and HB 1059 regarding annual tax filers, a work group of cities updated the model ordinance. All B&O tax cities adopted the changes with an effective date of January 1, 2020.
In addition, as part of the implementation of the change, a work group of city tax managers has drafted a proposed city B&O apportionment model rule to assist in uniformity of implementation.
2019 B&O Model Ordinance (mandatory changes to service apportionment, definitions, and technical changes including updated references to statutes)
2019 Administrative Provisions (mandatory change to annual tax filing deadline)
Summary of changes
Proposed city B&O apportionment model rule
Background
Summaries of city B&O tax ordinances – MRSC overview and links to city summaries of provisions that differ from the model ordinance
2018 Local B&O Tax Apportionment Task Force Report
2016 Report of the Task Force on Local Tax & Licensing Simplification
2005 B&O tax apportionment impact study
MRSC Revenue Guide for Cities and Towns
Former version of Model Ordinance (2012 version, adopted by cities effective January 1, 2013)
2012 B&O Model Ordinance (mandatory B&O tax definitions, classifications, and provisions)
2012 Administrative Provisions (mandatory threshold, penalties, and other administrative provisions)
2012 Guidelines for Model Ordinance (model ordinance plus non-mandatory common definitions, exemptions, and other provisions)
2012 factsheet
Excerpt of 2012 revised model ordinance changes
City business licenses
Cities and towns have broad authority to license businesses for the purpose of regulation and revenue. More than 230 cities have business licenses. Rates and bases vary based on the city’s needs and business community.
A 2017 law, RCW 35.90, required changes to city business licenses.
- Required cities with business licenses to partner with one of two online portals for business license administration:
- Required cities to develop a mandatory model definition of engaging in business and business license threshold
Model license threshold – A workgroup of cities met to develop the model definition and threshold. The threshold was adopted by all cities with business licenses by January 1, 2019, and the threshold was updated by January 1, 2026.
Sample business license compliance letters