Washington state regulatory compliance interpretation

Summary of all relevant findings (sufficient to prepare the requested blog/newsletter content): - Formation and entity maintenance (Secretary of State): - File a Certificate of Formation to form a Washington LLC (SOS filings).

Registered agent name and address must be listed in the Certificate of Formation. The Corporations & Charities division provides online filing and forms and resources for maintenance filings (annual reports, amendments, registered-agent changes). - Annual Report: Washington LLCs must file an annual report with the Secretary of State each year.

The annual report is due annually by the end of the registration anniversary month; filing opens up to 180 days prior. Late filings may incur a late fee (example: $25) and prolonged non-filing risks administrative dissolution/revocation. - Registered Agent: Washington requires a registered agent; the agent’s name and physical address are public and are listed in initial formation documents and must be maintained. - State business registration and licensing (Department of Revenue / Business Licensing Service): - Unified Business Identifier (UBI) and Washington State Business License: Businesses doing business in Washington generally must obtain a business license (UBI) through the Business Licensing Service (BLS) and may need city/county/local licenses or endorsements depending on activities.

BLS forwards information to L&I and ESD to set up workers’ comp and unemployment accounts when you register for payroll. - Business License application processing fee examples and variable fees: Opening/reopening a business has a non-refundable processing fee (example cited: $90 for opening/reopening).

There are endorsement/trade name/variable processing fees; online payments may include small processing fees. - Not all general business licenses require annual renewals via BLS (general license doesn’t require renewals), but some endorsements/local requirements differ—verify local jurisdictions. - Taxes and reporting (Department of Revenue and related): - B&O tax: Washington’s Business & Occupation (B&O) tax is a gross receipts tax—DOR requires registration and filing if you meet thresholds (e.g., taxable sales, gross income thresholds such as $12,000/year).

B&O tax returns and other excise tax filings must be made according to the DOR schedule; businesses should consult DOR’s New Business Tax Basics materials. - Sales tax: If you sell taxable goods/services, you must register to collect & remit sales tax and follow DOR rules for sales tax collection and exemptions. - Recordkeeping: Maintain tax records per DOR guidance (commonly 5 years for B&O related records) and keep federal/state/local tax returns on file; RCW and agency guidance specify specific retention. - Payroll, employment, and employer obligations (L&I, ESD, Paid Leave): - Workers’ Compensation (L&I): Most employers must carry workers’ compensation coverage or set up accounts; L&I guidance explains coverage for LLC members, corporate officers, and owner coverage options. - Unemployment Insurance and ESD: Register with ESD for unemployment insurance and employer tax accounts; ESD manages PFML reporting and employer responsibilities. - Paid Family & Medical Leave (PFML): Nearly all employers must report wages/hours and submit premiums/filings; small employers (

Summary of all relevant findings (sufficient to prepare the requested blog/newsletter content):

- Annual Report: Washington LLCs must file an annual report with the Secretary of State each year. The annual report is due annually by the end of the registration anniversary month; filing opens up to 180 days prior.

Late filings may incur a late fee (example: $25) and prolonged non-filing risks administrative dissolution/revocation.

- Business License application processing fee examples and variable fees: Opening/reopening a business has a non-refundable processing fee (example cited: $90 for opening/reopening). There are endorsement/trade name/variable processing fees; online payments may include small processing fees.

- B&O tax: Washington’s Business & Occupation (B&O) tax is a gross receipts tax—DOR requires registration and filing if you meet thresholds (e.g., taxable sales, gross income thresholds such as $12,000/year).

B&O tax returns and other excise tax filings must be made according to the DOR schedule; businesses should consult DOR’s New Business Tax Basics materials.

- Recordkeeping: Maintain tax records per DOR guidance (commonly 5 years for B&O related records) and keep federal/state/local tax returns on file; RCW and agency guidance specify specific retention.

• Formation and entity maintenance (Secretary of State):
• File a Certificate of Formation to form a Washington LLC (SOS filings). Registered agent name and address must be listed in the Certificate of Formation. The Corporations & Charities division provides online filing and forms and resources for maintenance filings (annual reports, amendments, registered-agent changes).
• Registered Agent: Washington requires a registered agent; the agent’s name and physical address are public and are listed in initial formation documents and must be maintained.
• State business registration and licensing (Department of Revenue / Business Licensing Service):
• Unified Business Identifier (UBI) and Washington State Business License: Businesses doing business in Washington generally must obtain a business license (UBI) through the Business Licensing Service (BLS) and may need city/county/local licenses or endorsements depending on activities. BLS forwards information to L&I and ESD to set up workers’ comp and unemployment accounts when you register for payroll.
• Not all general business licenses require annual renewals via BLS (general license doesn’t require renewals), but some endorsements/local requirements differ—verify local jurisdictions.
• Taxes and reporting (Department of Revenue and related):
• Sales tax: If you sell taxable goods/services, you must register to collect & remit sales tax and follow DOR rules for sales tax collection and exemptions.
• Payroll, employment, and employer obligations (L&I, ESD, Paid Leave):
• Workers’ Compensation (L&I): Most employers must carry workers’ compensation coverage or set up accounts; L&I guidance explains coverage for LLC members, corporate officers, and owner coverage options.
• Unemployment Insurance and ESD: Register with ESD for unemployment insurance and employer tax accounts; ESD manages PFML reporting and employer responsibilities.
• Paid Family & Medical Leave (PFML): Nearly all employers must report wages/hours and submit premiums/filings; small employers (