Washington state business license

Summary of key findings and compliance checklist (for US business owners and LLC founders planning to operate in Washington) 1) Determine your business structure and SOS filing requirements - If you are forming a domestic Washington corporation, partnership, LLC, or LLP, file with the Washington Secretary of State before submitting the Business License Application (BLA). (DOR guidance: certain entity types must file with SOS before BLA.) 2) Use the Business Licensing Wizard and apply via MyDOR or by mail - The primary state application is the Business License Application (BLA). Use the online Business Licensing Wizard (Business License Wizard/MyDOR) to identify required endorsements, registrations and agencies. You can apply online (MyDOR) or by mailing the BLA packet to the Business Licensing Service. Online applications typically process in ~10 business days; endorsements can add 2–3 weeks. (DOR: "Start a scenario using the Business Licensing Wizard... Apply online... applications will take approximately 10 business days to process. ...") 3) You will receive a Unified Business Identifier (UBI) - The BLA issues a nine-digit UBI tax registration number used across Washington agencies. As soon as the UBI is issued, you may begin using it for business purposes. (DOR FAQ: "A UBI number is a nine-digit number... As soon as the UBI is issued, you may begin using it for business purposes.") 4) Who needs a business license (state-level triggers) - You must register if any of the following apply: you use a trade name other than your legal full name; you plan to hire employees within 90 days; you sell products or services that require sales tax collection; your gross income is $12,000/year or more; you need to pay taxes or fees to DOR; or you need city/county/state endorsements. (DOR: list of registration requirements.) 5) Taxes and reporting: B&O and sales tax registrations - The Business License Application establishes tax accounts with the Department of Revenue. Businesses that sell taxable goods or services must register to collect sales tax and file retail-sales tax returns. Businesses subject to Washington business & occupation (B&O) tax must register and file according to reporting frequency set by DOR (varies by tax liability). Sign up for MyDOR and review DOR resources for reporting frequency, rates, and filing requirements. 6) Local (city/county) licenses and endorsements - Most Washington cities require separate city business licenses or endorsements; the DOR BLA can include city endorsements in many cases but not all cities or permits are handled there. Contact each city where you will operate. Note: a statewide city business-license model ordinance raised the out-of-city threshold from $2,000 to $4,000 (with inflation adjustments) effective Jan 1, 2026; cities must adopt ordinances by Oct 2025 for state systems to process the change. (MRSC: overview and the January 1, 2026 threshold change.) 7) Industry-specific and professional licenses - Many regulated professions (healthcare, legal, engineering, contractors, etc.) require separate state professional licenses or contractor registration; some specialty endorsements are available through the BLA but others require direct agency registration (Washington Department of Health, L&I, Department of Licensing, etc.). 8) Employment-related registrations and coverage - If hiring employees, the BLA will register you with Employment Security (unemployment insurance) and Labor & Industries (workers’ comp). Employers must understand workers’ compensation requirements and can elect optional coverage for owners in some cases. (L&I guidance: be prepared to answer hiring and coverage questions; DOR/BLS will notify ESD and L&I.) 9) Processing times, fees, renewals - BLA processing: ~10 business days online; endorsements may add 2–3 weeks. Application processing fees vary by application and endorsements; there are additional endorsement/permit fees. Renewals and tax reporting frequencies depend on the tax and agency; DOR provides guidance on renewal and filing schedules. (DOR FAQ and Business Licensing pages.) 10) Practical next steps and recommendations - Use the Business Licensing Wizard at DOR to get an initial tailored list of required licenses/endorsements. File entity formation with SOS (if applicable) first. Apply for BLA via MyDOR to obtain your UBI and tax registrations. Check each city where you operate for local licenses or FileLocal options. For regulated professions, contact the specific licensing agency. Set up MyDOR for tax filings and sign up for ESD/L&I employer accounts if hiring.