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	Payment Due
	March 31st	April 30th
	June 30th	July 31st
	September 30th	October 31st
	December 31st	January 31st
	Annual Returns	January 31st
Business & Occupation Tax Forms:
Business & Occupation Tax Report Form Business & Occupation Multiple Activities Credit Form