Tax Rates
All businesses operating in the City of Longview, except those specifically exempted by State law or by the Longview Municipal Code, must pay Business and Occupation (B&O) taxes.
Classifications Tax Rates
Business classifications and tax rates are as follows:
- Contracting (01%)
- Printing and Publishing (01%)
- Retailing (01%)
- Services (02%)
- Utilities (rates listed in Section 5.04.470 of the Longview Municipal Code)
- Wholesaling and Manufacturing (01%)
Quarterly Versus Annual Tax Returns
Taxes are calculated based on the gross amount earned within Longview city limits. Quarterly payment schedules are as follows:
- 1st Quarter: January to March (Tax due on April 30th)
- 2nd Quarter: April to June (Tax due on July 31st)
- 3rd Quarter: July to September (Tax due on October 31st)
- 4th Quarter: October to December (Tax due on January 31st)
If the gross income of the business, subject to tax after all allowable deductions, is equal to or less than $20,000 in the calendar year, then a return shall be filed annually by January 31, declaring no tax due.
Additional Information
Businesses must file returns even if no business activity occurred during the period, to avoid incurring any penalties. Questions? Email B&O Tax Department