Tax and Franchise Information

Most city taxes are not paid directly by the consumer; they are company taxes.

For a complete description see the Vancouver Municipal Code (VMC).

• Admissions Tax: Tax required
• Business & Occupation (B&O) tax: Tax on retail only, effective January 1, 2026 (Deviations from AWC Model Ordinance available here)
• Cable Television: Franchise fee required. This is not a tax.
• Gambling: Tax required
• Bingo, Raffles and Amusement Games: Tax required
• Punchboards & Pull-tabs: Tax required
• Telephone Business for Hire: License and tax required
• Natural Gas Companies: License and tax required
• Water-Sewer Department Gross Receipts Tax: Tax required
• Electricity Tax: Tax required
• Sales and Use Tax: Tax required
• Lodging Tax: Tax required