Washington actually requires a State Business License, plus separate rules for Seattle and Tacoma. See what applies to you, where to file, and the costs.
Opening a business in Washington is simpler than in most states, at least at the state level. Nearly every business needs a State Business License from the Department of Revenue, which comes bundled with a Unified Business Identifier (UBI) number covering registration and most state-level requirements in one application.[1] [2]
Where it gets more involved is at the city level. Seattle and Tacoma each run their own separate business license outside the state system, while most other cities, including Spokane, Bellingham, and Puyallup, simply add an endorsement onto the same state application. Applying to the wrong system, or skipping the city step entirely, is where most owners run into trouble.
If you plan to buy goods for resale, you'll also need a Reseller Permit, and regulated professions still need sign-off from their own state board on top of everything else.
This guide walks through each piece in order and explains the steps to get a business license in Washington State.
Key Takeaways
Washington requires a State Business License (with a UBI number) for nearly every business.
Seattle and Tacoma are the outliers: they run their own separate city Business License Tax Certificate through FileLocal, in addition to the state license, not instead of it.
Most other cities, including Spokane, Bellingham, Wenatchee, Puyallup, SeaTac, and Burien, just add a "city endorsement" to your state application. No separate portal needed.
King, Pierce, and Snohomish Counties don't have a general county license. A county license only kicks in for specific regulated activities in unincorporated areas.
Operating without a required State Business License is a gross misdemeanor, punishable by up to 364 days in jail, a fine of up to $5,000, or both.
What Is a Business License?
A business license is formal permission from a government body that allows you to legally operate in a specific place or profession. In Washington, the closest thing to a universal requirement really is a license: the State Business License issued by the Department of Revenue, which comes with your Unified Business Identifier (UBI) number. Beyond that, you may still need a separate city license, a Reseller Permit, or a state occupational license depending on what you do and where you operate.
A business license is not the same thing as registering your business entity. Forming an LLC or corporation with the Washington Secretary of State creates your legal business structure. Your State Business License and UBI, any city license or endorsement, and any Reseller Permit are separate steps you take after formation.
Do You Need a Business License in Washington?
In almost every case, yes. Washington requires most businesses to register for one or more of the following.
- State Business License (UBI): Required if you use a trade name, plan to hire employees within 90 days, expect $12,000 or more in gross annual income, collect sales tax, or need any state endorsement.[1]
- City license or endorsement: A separate city Business License Tax Certificate in Seattle and Tacoma, or an endorsement on your state license in most other cities.[5][7]
- Reseller Permit: Required if you buy goods tax-free for resale.[4]
- State occupational or professional: Required for regulated professions and health facilities.[18]
- Federal: Required only if your business operates in a federally regulated industry.[21]
Step-by-Step: How to Get a Washington Business License
Step 1: Register Your Business Entity
Form your LLC or corporation with the Washington Secretary of State, or register a DBA if you are operating as a sole proprietor under a trade name. A sole proprietorship still needs the State Business License below if it meets any of the standard trigger conditions. [3]
Related: How to Form an LLC in Washington | Register a Washington DBA
Step 2: Get an EIN
Most banks and licensing agencies will ask for a federal Employer Identification Number (EIN) before you can register for state or local licenses. An EIN is free directly from the IRS.
Related: How to Apply for an EIN
Step 3: Apply for Your Washington State Business License
Apply for your State Business License through the Department of Revenue’s Business Licensing Service. New applicants can use the Business Licensing Wizard to build a checklist of exactly which licenses, permits, and endorsements apply before filing. The base processing fee is $50 for your first location; DOR assigns your Unified Business Identifier (UBI) number on approval.[1][2]
Step 4: Add Your City License or Endorsement
Check whether your city runs its own independent system or participates in DOR’s city-endorsement partnership. Seattle and Tacoma require a separate Business License Tax Certificate through FileLocal. Most other Washington cities, including Spokane, Bellingham, Wenatchee, Puyallup, SeaTac, and Burien, are added as an endorsement on your same state Business License Application. See the city breakdown below.[6][7][8]
Step 5: Register for a Reseller Permit, If Applicable
If you buy goods tax-free for resale, apply for a Reseller Permit through the Department of Revenue. It requires an active State Business License, is generally valid for 4 years (2 years for contractors, businesses less than 12 months old, or non-filers), and DOR sends a renewal notice roughly 90 days before it expires.[4]
Related: Washington Seller’s Permit Guide
Step 6: Apply for State Occupational or Professional Licenses, If Applicable
Check whether your profession is regulated. The Washington State Department of Health licenses health professions and healthcare facilities, and several other boards license their own regulated trades and professions.[18]
Step 7: Check Federal Licensing Requirements
Federal licenses only apply to a short list of regulated industries. Review the U.S. Small Business Administration’s current list before assuming you need one.[21]
Step 8: Renew Your License and Reseller Permit on Time
Your State Business License renews annually for a $5 processing fee, plus any city endorsement renewal fees. A Reseller Permit renews on its own 4-year (or 2-year) cycle. Seattle’s and Tacoma’s independent city licenses renew annually through FileLocal, on a separate schedule from your state license.[2][6]
Business License Requirements by City
City | Requirement | Additional Details |
Seattle | Runs its own independent Business License Tax Certificate, applied for and renewed through FileLocal. A state UBI is a prerequisite. | Fee is tiered by gross revenue: $73 under $20,000, up to $3,210 for revenue over $5 million, plus $10 per branch location. Renews annually by December 31. |
Tacoma | Also runs its own independent city license, applied for and renewed through FileLocal rather than the state’s city-endorsement system. | Contact the Tax and License division directly to confirm your current category and fee before applying. |
Spokane | Partners with DOR’s Business Licensing Service; obtained as an endorsement on your state Business License Application rather than a separate city portal. | Spokane maintains its own separate portal only for additional regulatory permits, such as entertainment, charitable solicitation, and for-hire transport. |
Bellingham | Also uses the DOR city-endorsement model rather than a separate license system. | City endorsement fee is $40, arriving roughly 4 to 6 weeks after state approval. |
Wenatchee | DOR city-endorsement model; city departments including Fire, Community Development, and Environmental must also approve. | Fee is based on gross income and number of employees; confirm your exact rate with the city.10 |
Puyallup | DOR city-endorsement model. | Fee ranges from $0 to $500 based on gross income and employee count. |
SeaTac | DOR city-endorsement model. | Fee ranges from $0 for nonprofits up to $9,500 for businesses with 501 or more employees.12 |
Burien | DOR city-endorsement model, required for all businesses located or operating within city limits. | Confirm your current category and fee directly with the city.13 |
County-Level Business Licensing Requirements
None of Washington’s largest counties impose a general county-wide business license on ordinary businesses. County licensing is limited to specific regulated activities in unincorporated areas.
- Pierce County: A county license is required only for a short list of activities, such as adult entertainment, secondhand dealers, pawnbrokers, peddlers and solicitors, process servers, and animal-related businesses, and only in unincorporated areas.[14]
- Snohomish County: Most businesses do not need a county license; one is required only for specific regulated ("Title 6") businesses in unincorporated areas.[15]
- King County: A county license applies only to specific regulated activities, such as adult entertainment, pawnshops, cannabis retail, and shooting ranges, in unincorporated areas. Separately, King County directly licenses for-hire and transportation network company drivers and vehicles countywide, regardless of city.[16][17]
What Does a Local Business License Cost in Washington
There is no single flat fee, and the range is wider than in most states because Seattle and Tacoma price by revenue tier while most other cities charge a flat or employee-based fee. A few concrete data points to budget around:
- Seattle: Tiered by gross revenue, from $73 per year under $20,000 up to $3,210 per year over $5 million, plus $10 per branch.[5]
- Smaller DOR-endorsement cities: Bellingham charges a flat $40 endorsement fee; Puyallup ranges $0 to $500; SeaTac ranges $0 to $9,500 based on employee count.[9][11][12]
- State Business License: $50 for a new application, $5 for the annual renewal.[2]
- Reseller Permit: Free, as long as you already hold an active State Business License.[4]
Washington Business License Cost Breakdown
Item | Typical Cost |
Washington LLC or corporation formation | Filed with the Washington Secretary of State; fee varies by entity type |
EIN (federal tax ID) | Free, directly from the IRS |
State Business License (UBI) | $50 new application, $5 annual renewal1 |
City license or endorsement | Varies widely: Seattle runs $73 to $3,210 per year by revenue tier; smaller DOR-endorsement cities commonly run $0 to $500; confirm current fees directly5911 |
Reseller Permit | Free, through the Department of Revenue4 |
State occupational or professional license | Varies by profession and board; contact the relevant board for current fees18 |
Penalty for operating without a required license | Gross misdemeanor: up to $5,000 fine, up to 364 days in jail, or both1920 |
Penalties for Operating Without a Required License
Washington’s core penalty framework attaches to operating without the required certificate of registration (your State Business License) under the state’s excise tax code, rather than to a single general "business license" statute. Cities with their own licensing system, such as Seattle and Tacoma, add their own separate consequences.
Situation | Penalty |
Operating without a required State Business License | Gross misdemeanor under Washington’s excise tax code, punishable by up to 364 days in jail, a fine of up to $5,000, or both. Officers of a company can be held personally liable.1920 |
Operating without a required city license (Seattle, Tacoma, or an endorsement city) | Varies by city; contact the specific city’s finance or licensing office for its current enforcement policy. |
Washington Business License vs. Business Registration
These are separate filings with different agencies, and most active Washington businesses need both.
Business Registration | Business License |
Creates your legal entity (LLC, corporation, or DBA) with the Washington Secretary of State | Grants permission to operate statewide (UBI) and, where required, in a specific city or profession |
Filed once, then maintained with periodic state filings | State Business License renews annually; city licenses and the Reseller Permit renew on their own separate cycles |
Filed with the Washington Secretary of State | Filed with the Department of Revenue (State Business License, UBI, Reseller Permit), your city, or the relevant state board |
Forming an LLC does not automatically satisfy your State Business License or city licensing requirements, and vice versa. See our guide to starting a business for how these steps fit together, and our Washington registered agent guide if you still need to appoint one for your LLC or corporation.
Let Swyft Filings Research Your Washington License Requirements
Forming an LLC does not automatically satisfy your State Business License or city licensing requirements, and vice versa. At Swyft Filings, we provide a customized research package that identifies every license and permit your business needs, along with instructions on how to apply.
Get Your Washington License Research Done Today!
Bibliography
1. Washington Department of Revenue. “Apply for a Business License.” Accessed on July 21, 2026.
2. Washington Department of Revenue. “Variable Business License Processing Fees.” Accessed on July 21, 2026.
3. Washington Secretary of State. “Start or Register a Business.” Accessed on July 21, 2026.
4. Washington Department of Revenue. “Reseller Permits.” Accessed on July 21, 2026.
5. City of Seattle. “Business Licenses.” Accessed on July 21, 2026.
6. FileLocal. “A Portal to e-File and Pay Business Taxes, Licenses, and Fees.” Accessed on July 21, 2026.
7. City of Tacoma. “Business Licensing.” Accessed on July 21, 2026.
8. City of Spokane. “Business Licenses.” Accessed on July 21, 2026.
9. City of Bellingham. “Business Registration.” Accessed on July 21, 2026.
10. Washington Department of Revenue. “City Endorsements: Wenatchee.” Accessed on July 21, 2026.
11. Washington Department of Revenue. “City Endorsements: Puyallup.” Accessed on July 21, 2026.
12. Washington Department of Revenue. “City Endorsements: SeaTac.” Accessed on July 21, 2026.
13. Washington Department of Revenue. “City Endorsements: Burien.” Accessed on July 21, 2026.
14. Pierce County. “Business Licensing.” Accessed on July 21, 2026.
15. Snohomish County. “Business Licensing.” Accessed on July 21, 2026.
16. King County. “Business Licenses.” Accessed on July 21, 2026.
17. King County. “For-Hire Transportation.” Accessed on July 21, 2026.
18. Washington State Department of Health. “Licenses, Permits and Certificates.” Accessed on July 21, 2026.
19. Washington State Legislature. “RCW 82.32.290, Unlawful Actions, Violations, Penalties.” Accessed on July 21, 2026.
22. Washington State Legislature. “RCW 9A.20.021, Maximum Sentences for Crimes.” Accessed on July 21, 2026.
21. U.S. Small Business Administration. “Apply for Licenses and Permits.” Accessed on July 21, 2026.
Disclaimer
Swyft Filings is a document filing service and is not a law firm. This guide is for general informational purposes only and is not legal, tax, or financial advice. Fees, forms, and deadlines can change.
