by
<a href="mailto:candiceb@awcnet.org">Candice Bock</a>, <a href="mailto:sheilag@awcnet.org">Sheila Gall</a> | Jun 16, 2019
In response to the passage of <strong>HB 1403</strong> and <strong>HB 1059</strong> this session amending mandatory provisions of the city B&O tax under RCW 35.102, AWC will be convening a work group of city tax managers and finance directors later this month.
In response to the passage of HB 1403 and HB 1059 this session amending mandatory provisions of the city B&O tax under RCW 35.102, AWC will be convening a work group of city tax managers and finance directors later this month. The work group will update the city B&O tax model ordinance and help AWC develop educational materials about the changes. All B&O tax cities will need to adopt the mandatory changes by January 1, 2020.
HB 1403 replaces the current test for apportioning service income based on physical contacts with customers to a hierarchy of factors which are based on more common business information. The bill is the result of consensus recommendations from a task force of cities and business representatives, which was convened by the Department of Revenue and worked for more than a year.
HB 1059 moves the due date for annual filers for city B&O taxes from January 31 to April 15; this change is for annual city B&O tax returns for the 2020 tax year, filed in 2021.
If your city has a local B&O tax and is interested in participating on AWC’s work group to update the model ordinance, please contact Sheila Gall.