Council approves changes to Utility Occupation Tax ordinance, phasing higher thresholds through 2027
Jul 21, 2025
On a 7-0 consent vote the council approved ORD-25-1714 to amend LMC 3.28, raising high-volume tax base limits in phased steps (Sept 1, 2025: $10,000; July 1, 2026: $25,000; July 1, 2027: $50,000), removing a separate annual utility license requirement, and allowing smaller utilities alternative remittance schedules.
The full story
Lynden's council approved Ordinance 25-1714 as part of the consent agenda to update the Utility Occupation Tax code (LMC 3.28). The ordinance raises the high-volume user tax base limit in phases: effective Sept. 1, 2025 the limit increases to $10,000; July 1, 2026 to $25,000; and July 1, 2027 to $50,000, with the reduced-rate structure described in staff materials.
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