Business and Occupation Tax

The City of Algona enacted a business & occupation tax on January 1, 2000. We are working with our business partners to make this process as easy as possible. This guide provides a basic overview of Algona’s business & occupation taxes to assist you in completing your return.

Additional information and specifics relating to your business can be found in Chapters 5.05 and 5.06 of the Algona Municipal Code or by contacting the City Administration Department at (253) 833-2897.

Copies of Algona’s Code are available at the Algona/Pacific Library, Administration Department and on our website.

Highlights of the Business & Occupation Tax

• All businesses doing business in the City, whether located in the City of outside City limits must obtain a City of Algona business license.
• All businesses are subject to the B & O tax unless specifically exempted by the City of Algona code.
• Businesses with annual gross receipts of $40,000 or less ($10,000 per quarter) are exempt from tax.
• The current B & O tax rate is .045% of gross receipts. Businesses located within City of Algona limits and generate no gross receipts are subject to a square footage tax of .015 per square foot.
   

Business & Occupation Tax Due Dates:

Period Ending March 31st -  Payment Due April 30th

Period Ending June 30th -  Payment Due July 31st

Period Ending September 30th -  Payment Due October 31st

Period Ending December 31st -  Payment Due January 31st

Annual Returns Due January 31st

Business & Occupation Tax Forms:

Business & Occupation Tax Report Form

Business & Occupation Multiple Activities Credit Form