Hans Kasper, MS-CPA, PS

City and County Licenses


Home Site Map Contact Us


Internal Revenue Service

IRS Publications

IRS Forms

Washington Department of Labor & Industries

Washington Department of Revenue

Washington Department of Employment Security

Corporations Division Secretary of State

At the same time as you register with the state, you will also need to register with the city your business is in. Currently 165 cities and towns require a City Business License. Call your city hall for information.  They will send you out an application for the area in which you are located.  Once you are registered with them, you will be sent the tax forms quarterly that need to be filed with the tax reporting agency. Not all cities require a license, but you should check with yours to make sure.

If your business is located within the city limits of any city, you should contact Clerk's Office of that city to inquire whether a city business license is required.

In addition, 35 cities are listed with the Dept. of Revenue as imposing a City B & O tax.  The Clerk's Office of that city will also be able to help you determine if the city required a City B&O tax return from you.  Seattle and Everett are two good examples of cities that have B&O tax.

King County

King County does not require a general business license.  But if your business is located in King County and you are engaged in a regulated activity, you will need a license with the county.  Examples of regulated activities are pet shops, grooming businesses, theaters, secondhand dealers, etc.  More information is available on their website http://www.metrokc.gov/lars/business/obtain.htm or by calling their office at (206) 296-6655.

Top of Page

This page was last updated on 05/13/2010



To incorporate or not--legal form of business

State of Washington Master Business License

IRS employer identification number

City business license

King county specialty 

Registering Your New Business in Washington

Delinquent Taxpayer List State of Washington