Effective October 1, 2025, this tax will apply to the amount of gross receipts over $4,000,000 in a year and $1,000,000 per quarter.
The tax will fund the sorely needed Marina dredging and breakwater repair. The Oak Harbor City Council felt this was an appropriate measure to assure the future of the Marina and the Oak Harbor Bay for recreation, wildlife, and tourism.
This decision was taken after thoughtful analysis by City staff and Council over more than a year and fourteen meetings, two open houses, and multiple public comments. The Mayor and City Council appreciate the active participation of both staff, Marina Advisory Commission, and public in providing input on this matter. The plan for implementation is ongoing, and staff will be providing additional updates to the Council at future meetings.
We have made the August 6 City Council meeting a featured video on our YouTube channel.
Initial filing period is 2025 Quarter 4 and 2026 Quarter 1. Due date for both quarters is April 30, 2026. If owing tax, separate filing must be made for each quarter. If under the gross receipts tax thresholds (above), only the 2025 Quarter 4 tax filing needs to be submitted using 1. B&O Tax Initial Period Form along with the 5. B&O Active Non-Reporting Form.