Many Cities impose a local Business & Occupation (B&O) tax. This tax is in addition to the B&O tax imposed by the State of Washington. The Department of Revenue does not administer or collect local Business & Occupation taxes. The City of Ruston requires business to submit B&O taxes quarterly, even if the amount owed is zero. You can find the B&O tax form here. For more information on Business & Occupation tax deadlines, visit the B&O tax page or contact the City Clerk for any questions.