Cannabis Permits & Licenses in Bellevue, WA

Required for all LLC formation in Washington. Annual report required separately.

Applies to all Washington LLCs; must be filed online.

UBI required for all businesses; covers state business license and tax registrations.

Fees tiered by plant count (e.g., Tier 1: 2,000 sq ft canopy). Requires local authority approval and security plan. Updated fee schedule effective July 1, 2024.

Requires local jurisdiction approval, food processor certification if producing edibles, and compliance with track-and-trace (Leaf). Updated fees effective July 1, 2024.

Requires local authority approval and compliance with advertising restrictions. No tiered fees.

Introduced for smaller operations; limited production/processing capacity. Effective per WAC 314-55-079.

Mandatory compliance with WAC 314-55-105; child-resistant packaging required.

Mandatory seed-to-sale tracking system per RCW 69.50.325. LCB oversees; Metrc is vendor.

Required under WAC 314-55-077 for edible producers/processors. Separate from LCB license.

This registration includes enrollment in the Unified Business Identifier (UBI) system and automatically registers the business for applicable taxes including sales tax, B&O tax, and excise taxes. Required for all businesses operating in Washington, including cannabis.

Cannabis businesses must register for the state’s marijuana excise tax, which is imposed at multiple points in the supply chain: 37% on retail sales of usable marijuana, 7% on retail sales of marijuana-infused products, and additional excise taxes on production. This is in addition to standard sales tax.

All retail businesses in Washington must collect and remit sales tax. Cannabis retailers are subject to standard state sales tax (6.5%) in addition to local sales taxes. However, note that excise taxes on marijuana are separate and cumulative.

LLCs in Washington are not subject to corporate income tax, but are subject to B&O tax based on gross receipts. Cannabis businesses are classified under "Retailing" or "Wholesaling" B&O tax classifications. Rates vary: 0.471% for wholesaling, 0.484% for retailing. B&O tax applies regardless of profitability.

Required for all employers in Washington. Employers must withhold state and federal income taxes, Social Security, and Medicare from employee wages. Registration covers Washington’s optional state income tax withholding (though WA has no state income tax, this applies to local taxes or garnishments).

Employers must pay unemployment insurance (UI) tax on first $58,500 of wages per employee (as of 2024). Rates vary from 0.18% to 6.6% based on experience rating. New employers start at 1.2%.

Many cities (e.g., Seattle, Tacoma, Spokane) require a local business license and impose a local B&O or gross receipts tax. For example, Seattle imposes a 0.1%–2.3% tax on gross receipts depending on business type. Cannabis businesses must comply with local licensing and taxation if allowed under municipal code.

Cannabis producers must pay a 25% excise tax on the value of marijuana sold to processors or retailers. This is in addition to other excise and sales taxes. Tax applies at the point of transfer from producer to next tier.

Processors pay a 25% excise tax on the value of usable marijuana used in production of concentrates, extracts, or infused products. This tax is separate from retail excise taxes.

Marijuana excise tax returns are due by the 25th day of the month following the reporting period. Example: January sales reported by February 25. Filings are submitted via the DOR’s online system.

Cannabis retailers must file sales tax returns for the 6.5% state sales tax plus any applicable local sales taxes. Filing frequency is assigned by DOR based on expected tax liability.

B&O tax returns must be filed even if no tax is due. Due dates depend on filing frequency assigned by DOR.

All LLCs in Washington must file an annual report with the Secretary of State. This is not a tax but a compliance requirement that maintains good standing. Failure affects ability to conduct business.

Required in most jurisdictions that permit cannabis. Separate from general business license. Must be renewed annually. Some cities cap license numbers or restrict operations near schools or parks.

Required for all cannabis businesses operating in Seattle; separate from state license

Cannabis businesses must comply with SMC 25.225 (cannabis zoning); buffer zones from schools, parks required

Required if altering space for production, retail, or processing

Cannabis businesses subject to SMC 23.55 sign regulations; no medical/recreational symbols allowed

Required for all cannabis production/processing facilities per IFC Chapter 39; hazardous materials permit may apply

FDA retains authority over cannabis products under the Federal Food, Drug, and Cosmetic Act. Prohibits selling adulterated or misbranded products. Requires accurate labeling (e.g., THC content, ingredients), prohibits unsubstantiated health claims, and bans adding cannabis to food or dietary supplements. Even state-legal cannabis edibles are considered illegal under federal food law. FDA has issued warning letters to CBD companies and may extend enforcement to THC products. All cannabis businesses must avoid making therapeutic claims.

Cannabis businesses do not require licenses from ATF (alcohol/tobacco/firearms), FCC (communications), or DOT (transportation) unless engaging in those specific activities. However, transporting cannabis across state lines violates federal law. Internal transport within Washington is regulated by WSLCB, not DOT. No FCC license is needed unless operating radio equipment beyond basic Wi-Fi. ATF does not regulate cannabis.

FinCEN guidance (FIN-2014-G002) requires banks serving cannabis businesses to file SARs. While not a direct requirement on the business, it results in limited banking access, cash-only operations, and higher operational risks. Businesses must comply with Bank Secrecy Act indirectly by providing detailed financial records to banks. No direct federal reporting obligation, but operational impact is significant.

All Washington LLCs must file an annual report with the Secretary of State to maintain active status. The report confirms business information such as principal address, registered agent, and business purpose.

Confirms zoning, building, fire compliance for cannabis use

Mandatory for secured cannabis facilities

Cannabis operations outside city limits require this; verify via https://kingcounty.gov/en/dept/executive/performance-strategy-budget/regional-services/permits-licenses

Required for extraction/processing; contact local fire marshal

Only if cannabis-infused food products produced on-site

All employers in Washington with one or more employees must carry workers' comp insurance through the state fund (L&I). Sole proprietors may opt out if they file a Declaration of Self-Employed Status. Cannabis businesses are not exempt.

While not explicitly mandated by statute, LCB Rule 314-55-090 requires licensees to "maintain adequate liability insurance" to protect against risks associated with premises, products, and operations. This is interpreted as general liability insurance and is enforced during licensing and audits.

A surety bond of $25,000 is required for all cannabis retailer licenses under WAC 314-55-090. The bond ensures compliance with state cannabis laws and regulations. It must be issued by a surety company licensed in Washington.

Washington law requires all motor vehicles operated on public roads to have liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies if the cannabis business owns or operates vehicles.

While not separately itemized, LCB's requirement for "adequate liability insurance" (WAC 314-55-090) includes coverage for product liability due to the nature of cannabis products. Insurers typically include product liability in general liability policies, but coverage must be sufficient to cover recalls, contamination, or injury claims.

Not legally required by Washington state or LCB for cannabis businesses. May be advisable for consultants or testing labs but not mandated for retailers, processors, or producers.

Not required, as cannabis businesses do not serve or sell alcohol. The Washington State Liquor and Cannabis Board regulates both alcohol and cannabis but imposes liquor liability insurance only on alcohol licensees.

All cannabis businesses operating as an LLC must obtain an EIN from the IRS regardless of employee count due to Section 280E restrictions and complex tax reporting requirements. While not all LLCs need an EIN, cannabis businesses typically do because they cannot use a Social Security Number for business tax filings.

Section 280E of the Internal Revenue Code prohibits businesses deemed to traffic in Schedule I or II controlled substances from claiming most ordinary business deductions (e.g., rent, utilities, payroll). Cannabis remains a Schedule I substance federally, so all cannabis businesses in Washington (even state-legal) are subject to Section 280E. This results in significantly higher effective tax rates. LLCs must file Form 1120 and calculate taxable income without standard deductions.

All employers with employees must comply with OSHA’s general duty clause to provide a safe workplace. Cannabis businesses must report work-related fatalities within 8 hours and hospitalizations within 24 hours. OSHA does not exempt cannabis businesses despite federal illegality. Requirements include hazard communication (e.g., for pesticides, solvents), respiratory protection (if extraction uses flammable solvents), and injury recordkeeping (OSHA Form 300).

Cannabis retail licenses issued by the LCB must be renewed annually. Renewal applications open October 1 and must be submitted by December 31 to avoid lapse. Applies to all licensed cannabis retailers in Washington.

Fees vary by license type. Renewal period opens October 1. All licensed cannabis businesses must renew annually with the LCB.

All cannabis businesses must file monthly excise tax returns (Cannabis Tax Return, Form 1020U) and remit tax on gross receipts at each stage: producer (15%), processor (10%), retailer (12%).

Licensees must submit an annual inventory reconciliation report summarizing discrepancies between recorded and actual inventory for the prior calendar year. Required under WAC 246-100-060(4).

All cannabis licensees must use the state’s Marijuana Enforcement Tracking Reporting Compliance (METRC) system to track inventory from seed to sale. Entries must be made within 24 hours of activity (e.g., harvest, transfer, sale).

Licensees must maintain complete records of all transactions, inventory, security logs, and employee training. Records must be available for inspection by LCB at any time. Retention period: minimum 3 years (WAC 246-100-060(3)).

A copy of the current cannabis license must be clearly displayed at the primary entrance of the business premises (WAC 246-100-040).

Employers must display current state and federal labor law posters, including minimum wage, safety rights, and anti-discrimination notices. Available for free download from L&I website.

Cannabis businesses are subject to fire code inspections by the local fire authority having jurisdiction (AHJ). Frequency depends on local ordinance. Required under Washington State Fire Code (WAC 51-50).

All cannabis businesses must maintain 24/7 surveillance and alarm systems. Licensees must conduct monthly inspections and retain logs for 3 years (WAC 246-100-070).

Most cities and counties in Washington require a local business license. Renewal deadlines and fees vary (e.g., Seattle: January 31; Spokane: annual anniversary). Check with local clerk.

ADA Title III applies to all places of public accommodation, including cannabis dispensaries. Despite federal illegality, courts have ruled that ADA protections still apply. Businesses must ensure physical access (e.g., ramps, counters), communication access (e.g., for customers with disabilities), and reasonable modifications to policies. Online ordering systems must also be accessible under DOJ guidance.

Cannabis extraction using hydrocarbons (e.g., butane) produces hazardous waste (listed as P- or U- listed waste). Facilities must comply with RCRA regulations if generating more than 220 lbs/month of hazardous waste. Requirements include EPA ID number, manifesting, storage limits, and biennial reporting (EPA Form 8700-13A/B). Even small generators must comply with basic standards.

FTC enforces Section 5 of the FTC Act against deceptive or unfair practices. Cannabis businesses must avoid false claims about health benefits, potency, or safety. Advertisements must not target minors. While state rules govern labeling, FTC retains authority over deceptive marketing. Online ads (even on platforms allowing cannabis ads) must comply. FTC has taken action against CBD companies making unsubstantiated claims, setting precedent for THC products.

All U.S. employers must verify identity and work authorization using Form I-9. Cannabis businesses are not exempt despite federal illegality. Employers must complete Section 2 within 3 days of hire. Remote verification allowed temporarily under 2023 extensions. Employers must retain I-9s for 3 years after hire or 1 year after termination, whichever is later.

FLSA sets federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), recordkeeping, and child labor standards. Washington state law sets a higher minimum wage ($16.28 in 2024), so state law prevails. However, FLSA still applies as a floor. Cannabis businesses must comply with both. Tip credits not allowed in Washington. All hours worked must be tracked accurately.

FMLA allows eligible employees to take up to 12 weeks of unpaid, job-protected leave annually for serious health conditions, childbirth, or family care. Applies to private employers with 50+ employees within a 75-mile radius. Many cannabis businesses in Washington do not meet this threshold, but larger operators must comply. State law (Washington Paid Family and Medical Leave) has broader coverage and applies regardless of employer size, but federal FMLA sets baseline requirements.

The DEA does not issue licenses for marijuana cultivation, processing, or retail under the Controlled Substances Act. Cannabis remains a Schedule I drug federally, making all commercial activity illegal under federal law. State-licensed cannabis businesses operate in conflict with federal law. No federal permitting system exists for cannabis, unlike alcohol (TTB) or firearms (ATF).

Employers must file federal employment tax returns (Form 941 quarterly, Form 940 annually) and issue W-2s. Required even if no taxes are due.

The UBI (also known as the tax registration number) is issued once and does not expire. However, businesses must keep contact and ownership information updated with DOR.

All cannabis employees must complete LCB-approved training on laws, security, and responsible practices within 30 days of hire. Employers must retain proof of training for 3 years (WAC 246-100-030).