Restaurant Permits & Licenses in Tacoma, WA

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

Applies to all LLCs; failure to file leads to dissolution.

UBI issued upon registration; required for all businesses with excise tax nexus.

Master license obtained through BLS; renews annually.

State oversight; local health departments issue permits after plan approval. Fees set by local jurisdiction.

Required if not under local health dept permit (WAC 16-160); many restaurants covered by local.

Specific license type depends on alcohol service (e.g., Beer/Wine, Full On-Sale). Processing 4-6 months.

Filed with BLS; publishes in county newspaper at applicant's cost (~$100).

Restaurants collect sales tax on prepared foods; part of UBI account.

All restaurants in Washington must collect and remit sales tax on taxable food and beverages. The state sales tax rate is 6.5%, but combined state, county, and city rates vary by location (typically 8.5%–10.4%). Registration includes Unified Business Identifier (UBI) and seller’s permit.

Washington does not have corporate income tax. Instead, it imposes a Business and Occupation (B&O) tax on gross receipts. Restaurants fall under the 'Retailing' or 'Service and Other Activities' classification. Filing frequency depends on tax liability volume.

Employers must withhold state and federal income taxes from employee wages. Washington does not have a state income tax, but employers must still register to report and remit federal withholding via IRS. This registration ensures compliance with federal reporting (Form 941, W-2).

All employers with employees in Washington must pay unemployment insurance tax. Rates are experience-rated after first year. New employer rate for 2024 is 1.2%. Employers report wages and pay tax quarterly.

Most cities in Washington require a local business license or privilege tax. Fees and requirements vary significantly by jurisdiction. Examples: Seattle, Tacoma, Spokane, and Bellevue all have separate registration processes. Verify with city clerk or finance department.

Required for all LLCs, especially those with employees or multiple members. Used for federal tax reporting (income, payroll, excise). Apply online via IRS website.

A single-member LLC is disregarded and reports income on owner’s Form 1040 (Schedule C). Multi-member LLC files Form 1065 (partnership) unless electing corporate status. Restaurant profits are subject to self-employment tax.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare taxes withheld from employees. Also used to report employer’s share of FICA taxes.

FUTA applies if business pays $1,500 or more in any calendar quarter. Most employers qualify for a 5.4% credit against state unemployment, resulting in effective federal rate of 0.6%.

Restaurants with full liquor licenses must pay an additional 20.5% B&O tax classification on gross receipts from liquor sales. Beer and wine are taxed at lower rates under different classifications.

Required for all restaurants operating within Seattle city limits. Separate endorsement for food/alcohol service may apply.

Washington law holds businesses liable under dram shop laws if they serve alcohol to visibly intoxicated or underage persons who later cause harm. LCB requires proof of host liquor liability coverage (minimum $1 million) for all on-premises liquor license holders.

Required for LLCs with employees, multiple members, or those filing employment, excise, or alcohol taxes. Single-member LLCs with no employees may use the owner's SSN but still need an EIN if they file certain taxes.

Applies to restaurants in unincorporated areas; Seattle restaurants exempt as city-licensed.

Must verify NC zoning allows restaurant use; Master Use Permit (MUP) often required. See SMC 23.47.004.

Mandatory for all food service. Requires certified food manager, plan review, and inspections. WAC 246-215 applies locally.

Required for restaurant build-outs. See Seattle Building Code (2021 IBC with amendments).

Comply with SMC Chapter 23.55 sign code.

Required for restaurants with cooking equipment, >50 occupants. IFC 2021 adopted locally.

Confirms compliance with building, fire, zoning codes.

Monitored systems must register with Seattle Fire Alarm Control Center.

Required if impacting public right-of-way. See SMC 15.04.

All businesses including restaurants require this.

Required county-wide for food handling.

Tacoma has unified process with county health.

All employers in Washington with one or more employees are legally required to carry workers' comp insurance through the state-run system (no private market option). Sole proprietors without employees are exempt but may elect coverage.

Not mandated by Washington state law, but strongly recommended and often required by landlords, investors, or contracts. May be required for food service permits in some jurisdictions.

Not legally required for restaurants in Washington. Typically relevant for consultants or service professionals; not standard for food service operations.

A surety bond is required when applying for certain liquor licenses (e.g., restaurant beer/wine or full spirits license). Bond amounts vary (typically $1,000–$25,000) based on license type and location. Required to ensure compliance with LCB regulations.

All vehicles registered to a business must carry liability insurance meeting state minimums: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies regardless of business type.

Not mandated by Washington state law. However, restaurants are strictly liable for foodborne illness or contamination under tort law. Coverage is strongly recommended and often bundled with general liability.

LLCs are pass-through entities by default. Multi-member LLCs file Form 1065 (informational), while individual members report income on Schedule C (Form 1040). Self-employment tax (15.3%) applies to net earnings over $400.

Restaurants selling alcohol must register with TTB and pay federal excise taxes. Registration required even if state license covers alcohol sales.

Required for all employers with employees. Includes providing a safe workplace, injury reporting (Form 300 if 10+ employees), hazard communication, and accessible safety data sheets (SDS). Exempt if <11 employees and low-hazard industry, but compliance still required.

Applies to all public accommodations, including restaurants. Requires accessible entrances, restrooms, seating, and menus. New construction or alterations must meet ADA Standards for Accessible Design. Existing facilities must remove barriers if "readily achievable.

While the FDA Food Code is not federal law, it is adopted by Washington State. Restaurants must follow FDA guidelines on food handling, storage, temperature control, and employee hygiene. FDA inspects interstate food suppliers, but local health departments enforce at restaurant level.

Restaurants must comply with Clean Water Act by preventing grease and oil from entering sewers. Must have grease interceptor and contract with licensed hauler for used cooking oil. Subject to inspection by municipal or state agencies under EPA oversight.

Restaurants that serve alcohol must carry liquor liability insurance with minimum coverage of $1 million per incident. Required by LCB as a condition of licensure.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Applies to restaurants engaged in interstate commerce (virtually all do). Tip credits allowed under specific conditions.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small restaurants do not meet the 50-employee threshold.

All U.S. employers must complete Form I-9 for each employee to verify identity and work authorization. Must retain for 3 years after hire or 1 year after employment ends, whichever is later.

Prohibits deceptive advertising (e.g., false claims about food sourcing, "organic" labeling without certification). Applies to menus, websites, and promotions. Menu labeling for chain restaurants with 20+ locations under ACA.

Requires calorie counts on menus and menu boards, availability of written nutrition information, and standardized definitions for terms like "low fat." Does not apply to standalone or small-chain restaurants.

Required for any business that sells or serves alcohol, even if only at retail. Must submit Form 5630.5t. Washington State Liquor and Cannabis Board handles state-level licensing, but federal permit is also mandatory.