Washington compliance assessment for growth-stage LLCs

I searched authoritative Washington state sources to collect the compliance requirements growth-stage LLCs need to follow. I extracted and consolidated key information from the Washington Secretary of State (annual reports and entity maintenance), Washington Department of Revenue (Business Licensing Service, UBI registration, B&O tax, sales and use tax), Paid Family & Medical Leave (Employment Security Department / PaidLeave.wa.gov) employer guidance, and Washington Department of Labor & Industries (workers' compensation). I focused on filing processes, deadlines, fees, registration triggers, employer obligations, and references for growth-stage LLCs.Summary of findings (concise):1) Secretary of State — Annual Reports and Entity Maintenance- All domestic and foreign business entities (including LLCs) must file an Annual Report yearly with the WA Secretary of State by the last day of the month in which the business was formed or registered.- Filing window: up to 180 days before the expiration date. Filing fee and late fees: guidance indicates a typical fee (varies by entity) and a $25 delinquency fee if late; reinstatement penalties apply if administratively dissolved (penalty fee examples noted: $140 reinstatement penalty referenced for reinstatement process).- Foreign LLCs must file a Foreign Registration Statement to register to do business in Washington; Certificate of Formation fees and foreign registration fees noted on the SOS site.2) Department of Revenue (Business Licensing Service, UBI, B&O tax, Sales & Use)- Business License & UBI: Register through the Business Licensing Wizard (BLS) if gross income >= $12,000/year, you collect sales tax, hire employees within 90 days, or use a trade name. You’ll receive a Unified Business Identifier (UBI) used across WA agencies.- B&O tax: Washington imposes a Business & Occupation (B&O) excise tax on gross receipts. Rates vary by classification (service, retailing, wholesaling, etc.); LLCs must register if they meet nexus or income thresholds. The DOR B&O page contains classification-specific rates and filing guidance.- Sales & Use tax registration: Register with DOR if you sell taxable goods/services or meet nexus thresholds. The Business License Application and DOR pages explain registration steps, city/county endorsements, and processing times. Variable processing fees apply.3) Paid Family & Medical Leave (PFML) — Employment Security Department / PaidLeave.wa.gov- Employers must collect premiums and submit quarterly wage reports and premium payments to Paid Leave; employers are required to notify employees about the program.- Employers of every size must report; employers with <50 employees do not have to contribute but must withhold employee share. ESD provides tools like premium calculators, reporting portals, and employer toolkits. Voluntary plans are available for employer-run plans.4) Workers’ Compensation (Department of Labor & Industries)- Employers must obtain workers’ compensation insurance through L&I (or self-insure with approval) for employees. L&I provides employer accounts, classifications, rate-setting, and reporting obligations.5) Other employer obligations- Employment Security Department: unemployment insurance registration and quarterly reporting required for employers who hire employees.- Local licenses and endorsements: city/county endorsements may be required; BLS helps coordinate.- Federal filings: obtain EIN from IRS; consider tax classification (partnership, disregarded entity, S-corp election) with federal tax & payroll implications.Caveats and next steps for a growth-stage LLC:- Rates and specific numeric thresholds (exact B&O rates per classification, current PFML premium rates, UI contribution rate ranges, and L&I premium rates) change periodically. For an accurate, up-to-date compliance checklist with exact rates/amounts tailored to a specific LLC’s revenue, payroll, and operations, consult the linked official pages or provide the LLC’s revenue, payroll, employee count, and business activities and I will compute required registrations and estimated taxes and premiums.Citations with verbatim excerpts and links:- Washington Secretary of State — Annual Reports: https://www.sos.wa.gov/corporations-charities/business-entities/maintain-business-compliance/annual-reports Excerpt: "All domestic and foreign business entities must file an Annual Report yearly to maintain their active status and keep their Unified Business Identifier (UBI) in good standing. This annual report is due by the last day of the month in which the business was originally formed or registered." - WA Secretary of State — LLC Filing Resource Page: https://www.sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page Excerpt: "Certificate of Formation for a Limited Liability Company ... Filing Fees: $180" (domestic/foreign formation fees noted on the site).- WA Department of Revenue — Apply for a Business License / BLS: https://dor.wa.gov/open-business/apply-business-license Excerpt: "Register with the Department of Revenue and get a business license if you meet any of the following conditions: ... Your gross income is $12,000 per year or more... You sell a product or provide a service that requires the collection of sales tax."- WA Department of Revenue — B&O tax overview: https://dor.wa.gov/taxes-rates/business-taxes/business-occupation-tax-b-o Excerpt: (DOR site provides classification-specific B&O tax guidance and filing requirements).- Paid Family & Medical Leave (PFML) — Employer page: https://paidleave.wa.gov/employers Excerpt: "Employers of every size are required to collect premiums and submit reports to the state each quarter. You are also required to notify your employees about the program." - L&I — Workers' Compensation (Employer Insurance): https://www.lni.wa.gov/employer-pay/insurance/ Excerpt: (L&I site contains employer obligations for workers’ compensation insurance.)I have completed the research step and gathered primary-state source references. I am ready to produce the comprehensive blog post, compliance checklist, and newsletter content tailored to growth-stage LLCs in Washington, including suggested calendar, estimated timelines, and action items. Please confirm you want the full blog post, newsletter draft, and a compliance checklist with estimated fees and examples, or provide the LLC’s basic inputs (annual revenue, number of employees, in-state activities) for tailored estimates.