Catering Permits & Licenses in Spokane, WA

Submitted to local health department; state rules under WAC 246-215. Statewide Food Code.

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

Required for all active LLCs to maintain good standing. Online filing recommended.

Automatically assigned to all businesses upon registration with DOR or Sec of State. Used for all state taxes/licenses.

Master license covering general business activity. Catering requires Food Service endorsement (see below).

Required specifically for catering/food service businesses. Part of master Business License.

Required if catering involves food processing beyond simple service. Confirm applicability with WSDA.

Register with DOR and publish in county newspaper for 3 weeks. Renew every 5 years ($5).

Issued by county/city health departments enforcing state Food Code (WAC 246-215). Contact local health dept.

This registration serves as a master application for multiple state agencies, including the Department of Revenue, Employment Security Department, and others. Required for all businesses operating in Washington, including LLCs. Includes registration for state excise (sales) tax.

Catering services are subject to Washington sales tax at the standard rate of 6.5% plus local rates. This includes prepared food and beverages. Registration is required even if no employees exist. Filed via the Unified Business Identifier (UBI) system.

Required for all employers in Washington. Withholding tax applies to employee wages. Registration is done through the Department of Revenue using the UBI. Employers must file monthly or quarterly returns depending on volume.

Not statutorily mandated in Washington, but highly recommended due to risk of foodborne illness claims. Covered under general liability or umbrella policies. Legally, businesses are liable under product liability laws even without insurance.

All employers in Washington must register with ESD and pay unemployment insurance (UI) taxes. Tax rate varies by employer experience rating, starting at 1.0% for new employers, up to a taxable wage base of $73,300 (2024).

Washington does not have a corporate income tax. Instead, it imposes a gross receipts tax known as the Business and Occupation (B&O) tax. Catering businesses fall under the 'Retailing' or 'Service and Other Activities' classification. Rate is 0.471% for retailing and 1.5% for service activities. Filing frequency (monthly, quarterly, annual) depends on liability amount.

Many cities in Washington (e.g., Seattle, Tacoma, Spokane) require a local business license or privilege tax. Requirements and fees vary. For example, Seattle imposes a Business and Occupation tax (B&O) plus a local gross receipts tax. Verify with city clerk or finance department where business operates or is based.

While not a tax, this is a mandatory requirement for all food service employees, including caterers. Required by state law. Cards must be renewed every five years. Training and testing administered through local health jurisdictions.

Required for caterers operating at weddings, festivals, or pop-ups. Separate from state Food Worker Card. Issued by local health jurisdiction where event occurs or business operates.

Required for all catering businesses operating within Seattle city limits. Catering listed as specific license type.

Applies if catering from unincorporated areas; Seattle has separate city license.

Issued via local health jurisdiction (e.g., King County Public Health for Seattle/King Co.). Required for all food prep/sale including catering.

Mandatory for commercial kitchen setup used in catering.

Strict limits on food prep volume, traffic, odors. SMC 23.44.046.

Confirms property zoned for commercial kitchen/catering use. Required for Certificate of Occupancy.

Required for all food workers in catering operations. Local health depts enforce.

Required for hood suppression systems, extinguishers in food facilities. Seattle Fire Code 2021.

Required for any structural changes to accommodate catering operations.

Required for commercial food facilities with suppression systems.

All employers in Washington must carry workers' comp insurance through the state fund (L&I). Sole proprietors with no employees are exempt but may elect coverage. Caterers performing physical labor (e.g., setup, cooking, serving) are classified under 'Catering Services' (code 9012) for premium calculation.

Mandatory for any caterer holding a liquor license (e.g., Temporary Liquor License for Events). Requires minimum $1 million in liquor liability coverage. Applies even if alcohol is provided by a third party but served under the caterer’s license.

All businesses in Washington must register with the Secretary of State. Additionally, most cities (e.g., Seattle, Tacoma, Spokane) require a local business license or temporary food vendor permit for catering at events. Required even for home-based or part-time operations.

All LLCs, including single-member LLCs, are required to obtain an EIN if they have employees or are taxed as a corporation. Even if not required, most banks require an EIN to open a business account. Catering businesses typically need this for tax reporting and payroll.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and file Form 1065. Catering businesses must report all revenue and may owe self-employment tax on net profits.

Federal OSHA requires employers to provide a safe workplace. Catering businesses must comply with general industry standards (29 CFR 1910), including safe handling of hot equipment, slip-resistant footwear, proper lifting techniques, and emergency preparedness. Required to display OSHA poster (Form 2202).

Catering businesses that serve the public must ensure physical access (if operating from a fixed location), accessible restrooms, and equal service to individuals with disabilities. Websites used for booking or information must also be accessible under Title III of the ADA.

All domestic and foreign food facilities that manufacture, process, pack, or hold food must register with the FDA. A catering business that prepares food (e.g., cooking, assembling meals) is considered a food facility and must register. Registration must be renewed every two years during the renewal period (October 1–December 31 in even-numbered years).

Catering businesses that package food for sale must comply with FDA labeling requirements, including ingredient list, allergen declaration (e.g., "Contains: Milk, Soy"), net quantity, and business name/address. Applies under the Food Allergen Labeling and Consumer Protection Act (FALCPA).

Catering businesses must ensure all advertising (websites, social media, brochures) is truthful and not misleading. Must honor stated refund policies and disclose material connections (e.g., influencer partnerships). Applies under FTC Act Section 5. Specific rules apply to testimonials and endorsements.

Employers must verify identity and work authorization for all employees using Form I-9. Must retain for 3 years after hire date or 1 year after employment ends, whichever is later. Applies to all U.S. employers, including catering businesses with staff.

While not universally mandated by Washington state law, general liability insurance is effectively required by local jurisdictions, event venues, and clients. Many cities require proof of insurance for temporary food service permits. Recommended minimum: $1 million per occurrence.

A $1,000 surety bond is required for a Food Handler's Permit if operating as a temporary food establishment. This applies to caterers serving food at fairs, festivals, or events. Bond ensures compliance with food safety regulations. Not required for fixed-location catering kitchens.

Washington law requires all motor vehicles operated on public roads to be insured. Personal auto policies typically exclude business use. Commercial auto insurance is legally required when vehicles are used for business purposes such as food delivery or equipment transport.

Catering businesses with employees must comply with federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate after 40 hours/week), recordkeeping, and child labor rules. Tip credits allowed if conditions met. Applies to businesses engaged in interstate commerce (broadly interpreted for catering).

While local regulations are primary, federal Clean Water Act (CWA) prohibits discharge of pollutants into navigable waters. Catering businesses must comply with federal standards if connected to municipal sewers (e.g., grease trap maintenance). EPA encourages food waste reduction and composting but does not mandate it at federal level.

Federal law requires businesses that produce or serve alcohol to register with TTB. However, most catering businesses do not need a federal producer permit unless manufacturing alcohol. Serving alcohol (e.g., at events) typically requires only a state liquor license. Federal registration may be required if importing or manufacturing.

Catering businesses that prepare food in advance, transport it, or serve at multiple locations may be subject to FSMA. Must implement a written food safety plan, hazard analysis, and sanitation protocols. Applies under 21 CFR Part 117.