The City’s Business and Occupation (B&O) Tax helps support and maintain the existing level of the City’s general government services. Every person, firm, association, or corporation doing business in the city is subject to the business and occupation tax.
As of January 1, 2025, the B&O Tax has two components: a Gross Receipts Tax (Ordinance No. 1355) and a Square Footage Tax (Ordinance No. 1810).
The Gross Receipts Tax applies if gross income in Des Moines exceeds $50,000 for the calendar year or $12,500 for quarterly filers.
Ordinance No. 1355
The Square Footage Tax applies to taxpayers that lease, own, occupy or otherwise maintain places of business within City limits in excess of four thousand (4,000) square footage amount of business warehouse floor space and outdoor warehouse space.
Ordinance No. 1810
Every business must report its gross receipts and the amount of square footage in Des Moines, but the remittance of the tax is based on the greater of the two categories.
For more information, please refer to the B&O Tax Guide.
How to file your B&O taxes
Please file your City B&O taxes on the FileLocal portal.
If you would like assistance navigating the FileLocal system, please call FileLocal directly at: (225) 215-0052 or 1-877-693-4435, or email [email protected].
If you are unable to file or renew using the FileLocal portal then you can print and mail the tax return. Quarterly Tax Return | Annual Tax Return