Local Business and Occupation (B&O) Tax Guide Overview

City of Oak Harbor Finance Department presentation · January 27, 2026

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16:13

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5:00

10:00

15:00

Introduction and purpose

PresentationAnnouncement

0:01 → 0:30(29s)

City of Oak Harbor Finance Department presenter introduced the session, explained the goal to provide a clear road map for the city's new local business and occupation (B&O) tax and noted the presentation was developed 01/01/2026 (the tax took effect 10/01/2025).

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A City of Oak Harbor Finance Department presentation explains the new local business & occupation (B&O) gross-receipts tax, effective Oct. 1, 2025, including who must file, thresholds, exemptions, filing schedules, penalties, and how revenue will be used to fund marina improvements.

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Transcript

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