Start a Business in Seattle

Answers to common questions about starting a business or managing a business in Seattle.

Step 1: Registering a Business

Before obtaining a license, you need to register with the corporate division of the Secretary of State's office. Corporate organizing documents must be approved before the organization's legal existence may begin. A summary of registration and business renewal requirements as well as registration forms are available on the Washington Secretary of State's online Information Center.

The Washington State Department of Revenue (DOR) also has information about registering a business. DOR also provides instructions for registering out-of-state businesses.

The Washington Business Hub can help you understand if you need to register your business.

Step 2: Business Licensing

City of Seattle

Everyone doing business in the City of Seattle must obtain and annually renew a business license. If you're doing business at several locations in the City, you'll need a separate license for each venue.

Get a business license application or renew your license on the City's Licenses page. In addition, some businesses have separate regulatory requirements. Find out if there are any additional requirements for your business.

For personalized service, call 206-684-8484 or email tax@seattle.gov.

King County

King County does not require a general business license. However, if a business is located in unincorporated King County (e.g. White Center) and engages in regulated activity, a King County business license is required.

Examples of regulated activities for businesses in unincorporated King County include: amusement parks and places, carnivals, video games, outdoor and indoor entertainment, dances, adult entertainment establishments, massage and bathhouse businesses, process servers, secondhand dealers, pawnshops, charitable organizations, taxicabs and drivers, and theaters. Detailed information including regulated activity can be found in Title 6 of the King County Code.

Washington State

All businesses operating in the state of Washington must obtain a Washington State Master Business License to register their business for state tax purposes.

You must also register a trade name which is your “doing business as” name, such as:

A Sole Proprietor or Partnership using a name other than the full legal name of the owner or owners.
A Corporation, Limited Partnership, or Limited Liability Company operating under a name other than the name registered with the Office of the Secretary of State.
Any business name you are using that is not your full legal name.

Find out when and how to register a trade name with the state of Washington.

Step 3: Taxes

Anyone doing business within the Seattle city limits whose business generates income above a certain level will have to pay a city business tax. The Guide to Seattle's Business License & Taxes provides answers to many questions. However, to find out about your specific circumstances, consult the Seattle Municipal Code, your tax advisor, or both. Pay close attention to these sections of the Seattle Municipal Code:

5.40 - Admission Taxes
5.45 - Business License taxes
5.52 - Gambling Taxes
5.60 - Sales and Use Taxes

Washington State does not have a corporate tax; however, there is a state Business & Occupation Tax. In addition, new and existing manufacturers, research and development firms, and certain high technology companies in Washington can benefit from several tax incentives. Learn more about state taxes and tax incentive programs on the Washington State Dept. of Revenue website or call (360) 705-6705.

For extensive information about state tax laws, business owners' rights and responsibilities, and to access state tax forms, contact the Washington State Department of Revenue at (360) 705-6705.

Step 4: Location

Before you start the search for your location talk with staff at the Seattle DCI (Seattle Department of Construction and Inspections) as early as possible to confirm how your use will be classified and which zones allow it. City staff determine use by reviewing your proposed floor plan.

To find a property's established use on its Certificate of Occupancy or in its permitting history, review Seattle Tip 233 - Sources for Property Information which provides sources for property information.

You can also learn about a property’s zoning here.

Need more help?

Seattle DCI offers free online coaching, which can be done by live chat or a 15 to 20 minute video session.

Commercial Lease Assistance

Our Commercial Space Consultants program offers eligible businesses 10 FREE consultation hours for the following services:

Advocacy with landlords and/or general contractors
Development budget preparation
Kitchen Operations
Locating a Commercial Space for your business

Step 5: Utilities

Garbage and Recycling

Seattle Public Utilities (SPU) collects garbage and bills customers on a combined utilities bill. Private recycling companies provide commercial recycling services to most Seattle businesses. For more information or for referrals to private providers, contact the Green Business Program at (206) 343-8505 or greenbusiness@seattle.gov.

SPU helps businesses maximize what they recycle, compost, and reuse to reduce waste and save up to 30% on their waste bills. For more information about Small Business Recycling, visit SPU’s Business and Commerical Recycling page.

Learn more about SPU’s services, guidance, and resources specifically for businesses here.

Electricity

Seattle City Light provides electricity to Seattle businesses. The utility offers financial incentives and technical assistance to help businesses reduce electricity use and costs. Find more information on the Business Solutions section of their website or contact an Energy Advisor by filling out this form.

As a special feature, Seattle City Light offers Energy Efficiency Program Tools and Resources, a one-stop service to major commercial, industrial, government and wholesale customers dealing with complex or unique issues. Contact an Energy Advisor or call (206) 684-3800 for more information.

Natural Gas

Puget Sound Energy (PSE) provides all natural gas services to Seattle businesses. The utility offers incentive funding for commercial and industrial natural gas customers who install cost-effective, energy-efficient modifications to existing systems.

Large commercial and industrial customers are eligible to purchase natural gas from third-party suppliers rather than bundled service from PSE.

Learn about PSE’s Small Business Programs here.

Learn about PSE’s Industrial Programs here.

For general information, please call 1-800-562-1482

Step 6: Hiring

Seattle Jobs Initiative (SJI) helps low-income people find and maintain living wage jobs. Local employers actively participate in SJI, ensuring that training programs are relevant to on-the-job requirements. Phone: 206-628-6975.

The Workforce Development Council of Seattle-King County (WDC) facilitates job placement and training programs that equip adults with the skills and resources they need to attain living wage jobs. The WDC also offers education, training, employment and support services for youth. Phone: 206-448-0474.

Hiring "Foreign" non-Citizens with Temporary Work Visas

Visit the U.S. Department of Labor website for information about foreign labor certification programs.

Visit the U.S. Citizenship and Immigration Services website for information about petitioning on behalf of an employee for a different immigration classification.

Asylees and Refugees: Immigrants who are granted asylum or refugee status have employment authorization as a direct result of their immigration status. Download Employment Rights and Resources for Refugees and Asylees (PDF).

Legal Permanent Residents: Holding a Green Card - officially known as a Permanent Resident Card (PDF, 6.77 MB (PDF, 6.77 MB) - provides government authorization for immigrants to work permanently in the United States