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Business Taxes
Business & Occupation Tax
The City of DuPont assesses a Business and Occupation Tax (B&O Tax) in compliance with RCW 35.102. "Business and Occupation Tax" or "Gross Receipts Tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sale. The B&O tax rate is 0.1%. B&O tax is payable quarterly or annually depending on the amount of gross receipts.
- Business & Occupation Taxes FAQs (PDF)
- Business & Occupation Tax Quarterly Return Form (PDF)
- Business & Occupation Square Footage Tax Form (PDF)
Gambling Tax
Gambling tax is assessed on Bingo, Pull tabs, Raffles and Punch boards at a rate of 5%, Amusement Games at 2% and Social Card Games at 20%. Gambling tax returns are due quarterly to the City. A copy of your Washington State Gambling Commission Quarterly Return must accompany the City of DuPont return.
Admissions Tax
An excise tax levied on admissions fees of qualified events (see DuPont Municipal Code 3.13 for details). The admissions tax rate is 5%. Non-profit organizations (501(c)3) are exempt from admissions tax provided a copy of the tax exemption is provided.