Food Truck Permits & Licenses in Spokane, WA

Required for all LLCs. Annual report required separately (see below).

Applies to all active LLCs. Failure to file leads to dissolution.

UBI required for all businesses. Food service endorsement ($110 initial, $75 annual renewal) added for food trucks via BLS.

Specific to food trucks/food service. Requires local health district plan review/approval first.

Required if food truck involves any food prep beyond simple assembly. Application: https://agr.wa.gov/services/forms-booklets-and-publications/food-safety-forms

State rules enforced locally. Must submit plans to local health district for approval per WAC 246-215-800. No central state fee; local variation.

File with DOR BLS and county auditor where principal place of business. Renewal every 5 years ($5).

All food trucks selling taxable goods (e.g., prepared food) must register for a sales tax license. Sales tax is collected on all retail sales of food and beverages. Washington does not have a state income tax for individuals, but businesses must still collect and remit sales tax.

Washington imposes a gross receipts tax known as the Business and Occupation (B&O) Tax. Food trucks are subject to the 'Retailing' classification (0.47%) if selling directly to consumers. This applies to all businesses with nexus in Washington regardless of structure.

Required if the food truck LLC hires employees. Employers must withhold state personal income tax equivalents from employee wages and remit to DOR. Washington does not have a personal income tax, but withholding applies to certain local taxes and local options.

In Washington, workers' compensation insurance is provided through the state fund and includes both workers' compensation (for employee benefits) and employer liability coverage (for lawsuits). No separate purchase is allowed.

All LLCs with employees or that file federal taxes must obtain an EIN. Even single-member LLCs without employees may need one for banking or state compliance purposes.

As an LLC, profits pass through to owners who must pay federal income tax and self-employment tax. Multi-member LLCs file Form 1065; single-member LLCs report on Schedule C of Form 1040.

Employers must provide a safe workplace, maintain injury logs (if over 10 employees or in certain industries), and report fatalities or hospitalizations within 8–24 hours. Food truck operators must address slip hazards, burns, fire safety, and proper ventilation.

While fixed facilities have strict ADA standards, mobile food trucks are generally not required to be fully accessible unless modifications are "readily achievable." However, discriminatory practices (e.g., refusing service) are prohibited. Guidance from DOJ indicates that accessibility standards for new construction do not apply to mobile units in the same way as brick-and-mortar locations.

Under Section 608 of the Clean Air Act, technicians must be certified to service refrigeration systems. Proper recovery and recycling of refrigerants is required. Most food trucks using standard refrigerators or freezers fall under small appliance rules (Type I certification). No routine emissions reporting unless using large diesel generators.

All employers in Washington must pay unemployment insurance taxes through the ESD. Applies only if the business has employees. New employers typically start with a standard rate (e.g., 3.4% in 2024).

Most cities in Washington require a local business license and may impose additional B&O or privilege taxes. For example, Seattle charges a Business and Tax Registration Fee. Food trucks must register with each city where they operate regularly. Fees and requirements vary by jurisdiction.

Food trucks must register their vehicle with the WA Department of Licensing. An excise tax is assessed on vehicle registration based on value (commonly referred to as the 'MVET' – Motor Vehicle Excise Tax). This is separate from sales tax and applies to all commercial vehicles.

Required for all food trucks. Issued by the local county health department. Includes inspection of the mobile unit. This is a regulatory requirement but often includes a fee that functions as a privilege tax for operating a food business.

Seattle requires a Public Safety Business License for mobile vendors. This includes background checks and safety compliance. Other cities may have similar requirements, but this is specific to Seattle.

At least one employee must be certified in food safety. Online ANSI-accredited courses accepted.

Required in most cities (e.g., Seattle, Tacoma). Must be renewed annually. May require commissary agreement.

Required for all food truck operations within Seattle city limits. Specific food truck endorsement applies.

Required for all food trucks preparing/serving food. Plan review required prior to permit issuance (additional $400+ fee). King County Code 16.04.070.

Fire inspection required for all food trucks; separate permit if alarms present. Seattle Fire Code compliance.

Required for vending in designated food truck zones or streets. SMC Chapter 15.08B.

Required prior to construction or modification of food truck. King County Board of Health Code.

Food trucks generally permitted in commercial zones; restrictions in residential. No separate zoning certificate but must comply with Land Use Code.

Required for food trucks operating in Tacoma. Tacoma Municipal Code 6.05.

Plan review ($380) required for new/modified trucks. TPC Health Code 8.04.

Specific food truck category. Spokane Municipal Code 10.01.

Fire inspection also required. SRHD Food Code.

Vancouver Municipal Code 5.04.260 for mobile vendors.

Required for all food trucks in Clark County/Vancouver area.

BMC 16.12 for mobile food services. Health permit from Whatcom County separate.

Plan review required for new trucks.

All employers in Washington must carry workers' comp insurance through the state's Department of L&I. Sole proprietors without employees are not required to carry coverage but may elect to do so. Food truck operators with employees must enroll immediately upon hire.

While not universally mandated by Washington state law, many municipalities (e.g., Seattle, Spokane) require general liability insurance as part of food truck permitting. Recommended to cover third-party injury or property damage claims.

Commercial vehicles, including food trucks, must be registered with commercial plates and carry commercial auto insurance meeting Washington’s minimum financial responsibility: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Personal auto policies do not cover business use.

Not a state-level requirement. Some municipalities require a surety bond (often $10,000–$25,000) to ensure compliance with local codes and regulations. Bond amounts and requirements vary by jurisdiction.

Not legally required by Washington state, but strongly recommended for food businesses due to risk of illness or injury claims. Typically covered under a general liability policy.

Mandated by WAC 314-46-010 for all businesses holding a liquor license. Requires at least $1 million in coverage per incident for liquor liability. Food trucks offering alcohol (e.g., beer, wine) must carry this insurance.

Required by local health departments. Application includes inspection of vehicle and operations. Renewal typically requires re-inspection. Example: King County requires annual renewal with inspection.

Mobile food units are subject to routine and unannounced inspections by local health departments. Frequency may vary by jurisdiction and compliance history.

Required by local fire code. Includes review of propane systems, extinguishers, and ventilation. Example: King County requires fire inspection for mobile food units.

Sales tax registration does not expire but must be maintained. Sellers must file regular returns and remit taxes. Failure to file or pay results in penalties.

LLCs taxed as pass-through entities must make quarterly federal estimated tax payments (Form 1040-ES). Washington imposes B&O tax; filing frequency (monthly, quarterly, annually) depends on liability level. Due dates vary by taxpayer classification.

If the LLC has elected partnership or S-corp status, it must file an annual informational return. Sole proprietorship LLCs report on Schedule C of Form 1040.

All Washington businesses must file B&O tax returns based on gross income. Food trucks typically fall under the 'Retailing' or 'Service and Other Activities' classification.

Federal law requires records to be kept for at least 3 years after filing. Washington DOR recommends keeping records for at least 4 years. Includes tax returns, receipts, invoices, and payroll records.

Employers must display current labor law posters in a visible location. Includes minimum wage, workers' rights, and safety notices. Must be in English and other languages if needed.

The Washington State Business License and local health permit must be visibly displayed inside the food truck where customers can see them.

Employers must report newly hired or rehired employees to the Washington New Hire Reporting Center within 20 days of hire.

Employers must file quarterly unemployment insurance tax reports and pay premiums based on employee wages. Due dates depend on employer classification.

All employers in Washington must have workers' compensation coverage through L&I. Premiums are based on payroll and job risk. Employers must file regular reports and remit payments.

Requires vehicle inspection, health compliance, and proof of insurance. Must be renewed yearly.

Proof of $1 million general liability insurance required by most counties.

Applies to all businesses. Food trucks must avoid deceptive claims about ingredients, sourcing (e.g., "organic," "locally grown"), portion sizes, or pricing. Menu labeling must be truthful. FTC enforces against false advertising, including online and social media promotions.

Employers must verify identity and work authorization using Form I-9. E-Verify is not federally mandated but may be required by state law or federal contracts. Applies to all employees regardless of citizenship status.

Requires payment of federal minimum wage ($7.25/hour as of 2023), overtime pay (1.5x regular rate after 40 hours/week), and proper recordkeeping. Applies regardless of business size. Tips are subject to FLSA rules.

While FDA does not directly license food trucks, it sets the model Food Code adopted by Washington State. Federal authority applies when food truck operations affect interstate commerce (e.g., sourcing ingredients across state lines). FDA also requires registration of food facilities under the Food Safety Modernization Act (FSMA), but mobile vendors are generally exempt unless involved in manufacturing/processing.

Mobile food vendors that only prepare and serve food on-site are generally exempt from FSMA facility registration. This exemption is confirmed in FDA guidance for retail food establishments (21 CFR 1.227). Registration applies to facilities that manufacture, process, pack, or hold food for human consumption in the U.S.

Federal permit required under 27 U.S.C. § 204(a) to engage in the alcohol beverage business. Most food trucks do not serve alcohol; if they do, both federal TTB permit and Washington State Liquor and Cannabis Board license are required.

Most food trucks using standard Wi-Fi routers or cell phones do not need FCC licenses, as these fall under Part 15 unlicensed rules. However, if using two-way radios (e.g., GMRS), a license is required. GMRS license fee is $35 for 10 years (FCC Form 605).

Most food trucks are under 10,001 lbs GVWR and thus exempt from federal DOT registration and hours-of-service rules. If over threshold and used across state lines, USDOT number and MC number may be required. Intrastate operations in Washington generally fall under state jurisdiction.

All Washington LLCs must file an annual report with the Secretary of State to maintain active status. The report updates ownership and contact information. Example: If formed in March 2023, the report is due by March 31 each year.

The Washington State Business License, issued through the Business Licensing Service (BLS), requires annual renewal. This includes any local endorsements. Food trucks must maintain this license to operate legally.

All food handlers must obtain and renew a Food Worker Card every five years by completing an approved training course and passing an exam. Required for all employees preparing or serving food.