Washington compliance industry requirement filtering

Answer — Washington compliance: industry requirement filtering (practical guide for US business owners / LLC founders) Quick summary (what Washington requires, high level) - Form the LLC with the Washington Secretary of State (Certificate of Formation).

File an Initial Report (within 120 days) and thereafter file Annual Reports with the Secretary of State by your registration anniversary month. Fees and penalties apply for late filings. - Register with the Washington Department of Revenue / Business Licensing Service to obtain a Unified Business Identifier (UBI) and any required state business license/endorsements.

Washington imposes the Business & Occupation (B&O) tax (on gross receipts) and sales/use tax where applicable. - If you have employees or will pay wages, register for employment taxes and obtain workers’ compensation coverage (Dept. of Labor & Industries), and register for state unemployment insurance (Employment Security Department).

Follow wage and leave rules. - Obtain industry- and locality-specific licenses and permits (health permits for food service, construction contractor licenses, professional licenses, environmental/permits from Dept. of Ecology, local zoning/occupational permits).

Some endorsements require city/county approvals. - Maintain good standing by following periodic filing and tax reporting schedules, tracking deadlines (initial report within 120 days, annual report yearly, B&O/sales tax and payroll tax filings as required).

Use state portals (SOS Corporations portal, DOR MyDOR) and business.wa.gov guidance. Actionable checklist (step-by-step, prioritized) 1) Formation and immediate filings - File Certificate of Formation with WA Secretary of State (online is fastest). - File the Initial Report: Washington requires an Initial Report within 120 days of formation; filing online can often combine formation + initial report. - Apply for EIN from the IRS (for banking, payroll). - Open a dedicated business bank account to preserve liability protection. 2) State registration and UBI / business license - Register with WA Department of Revenue / Business Licensing Service to obtain a UBI (Unified Business Identifier) and required state business license; fees vary (opening fee examples: $50 for new business; trade name fee $5; see DOR fee schedules). - Determine whether you meet thresholds that necessitate licensing (example criteria: grossing $12,000+ per year, hiring employees within 90 days, offering taxable goods/services, or using a trade name).

Answer — Washington compliance: industry requirement filtering (practical guide for US business owners / LLC founders) Quick summary (what Washington requires, high level) - Form the LLC with the Washington Secretary of State (Certificate of Formation).

File an Initial Report (within 120 days) and thereafter file Annual Reports with the Secretary of State by your registration anniversary month. Fees and penalties apply for late filings.

- Maintain good standing by following periodic filing and tax reporting schedules, tracking deadlines (initial report within 120 days, annual report yearly, B&O/sales tax and payroll tax filings as required).

Use state portals (SOS Corporations portal, DOR MyDOR) and business.wa.gov guidance. Actionable checklist (step-by-step, prioritized) 1) Formation and immediate filings

- File the Initial Report: Washington requires an Initial Report within 120 days of formation; filing online can often combine formation + initial report.

2) State registration and UBI / business license - Register with WA Department of Revenue / Business Licensing Service to obtain a UBI (Unified Business Identifier) and required state business license; fees vary (opening fee examples: $50 for new business; trade name fee $5; see DOR fee schedules). - Determine whether you meet thresholds that necessitate licensing (example criteria: grossing $12,000+ per year, hiring employees within 90 days, offering taxable goods/services, or using a trade name).

• Register with the Washington Department of Revenue / Business Licensing Service to obtain a Unified Business Identifier (UBI) and any required state business license/endorsements. Washington imposes the Business & Occupation (B&O) tax (on gross receipts) and sales/use tax where applicable.
• If you have employees or will pay wages, register for employment taxes and obtain workers’ compensation coverage (Dept. of Labor & Industries), and register for state unemployment insurance (Employment Security Department). Follow wage and leave rules.
• Obtain industry- and locality-specific licenses and permits (health permits for food service, construction contractor licenses, professional licenses, environmental/permits from Dept. of Ecology, local zoning/occupational permits). Some endorsements require city/county approvals.
• File Certificate of Formation with WA Secretary of State (online is fastest).
• Apply for EIN from the IRS (for banking, payroll).
• Open a dedicated business bank account to preserve liability protection.

Taxes and reporting - Register for B&O tax and sales/use tax with DOR. WA has no personal income tax; many businesses pay B&O tax based on gross receipts. - Determine filing frequency for B&O and sales tax (monthly/quarterly/annual based on revenue) and set up MyDOR account. - File and pay payroll withholding and employer payroll taxes and unemployment insurance per state schedules.

Employment, insurance, workplace safety - Register with Dept. of Labor & Industries (L&I) for workers’ compensation (coverage needed when you hire employees) and comply with L&I recordkeeping and safety rules. - Register with Employment Security Department for unemployment insurance and follow state wage, overtime, and leave law requirements.

Licenses, permits, industry-specific requirements - Food service / restaurants

local health department permits and inspections. - Construction: contractor registrations and local building permits. - Healthcare: professional licensing and Dept. of Health credentials, plus HIPAA and federal healthcare compliance where applicable. - Environmental: permits from Dept. of Ecology for discharges, waste, or air emissions as applicable. - Professional occupations: check Washington professional licensing boards for requirements (e.g., healthcare, legal, accounting, engineering).

Corporate formalities and ongoing filings - Annual report with Secretary of State

due annually by the last day of your registration anniversary month (fee is typically $70; late fee $25 and risk of administrative dissolution for continued noncompliance). - Keep registered agent and contact info current with the Secretary of State. - Maintain books, records, minutes (if applicable), separate bank accounts, and up-to-date operating agreement.

Special federal/other filings to consider - Beneficial Ownership / BOI (FinCEN) — monitor federal BOI rules for reporting requirements; federal filings are separate from state filings.

Practical recommendations and controls - Build a compliance calendar listing

initial report (within 120 days), annual report due date (anniversary month), B&O/sales tax filing schedule, payroll filing schedule, license renewals, and other permit renewals. - Use the state portals to register and pay (SOS Corporations portal; DOR MyDOR; L&I and ESD portals). - Consider a registered agent service or professional compliance provider for monitoring filings. - Consult an attorney/CPA for industry-specific regulatory compliance (especially healthcare, finance, environmental, and regulated professions). Penalties & risks (what happens if you fail) - Late or missing annual/initial reports can lead to $25 late fees and administrative dissolution/revocation of entity status, potentially exposing owners to liability and preventing legal ability to do business. - Failure to register/pay state taxes (B&O, sales/use) and payroll taxes can lead to assessments, interest, and penalties. - Operating without required licenses/permits (health, construction, environmental) can lead to fines, stop-work orders, and civil/criminal penalties depending on severity. Key Washington-specific references (sources used to build guidance)