Tacoma, WA Business License Guide

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The Ultimate Tacoma, WA Business License Guide (2025)

Last updated: September 2025

Quick help (start here)

Why this matters

Before you sell, rent, build, serve food, pour drinks, or open your doors in Tacoma, you have to be cleared at three levels:

  • State-level registration and tax (Washington Department of Revenue — UBI, business license, and tax accounts).
  • City-level license and local taxes (City of Tacoma business license endorsement or license via BLS/FileLocal; city B&O tax and possibly other city taxes).
  • Industry-specific permits (health department for food, LCB for alcohol/cannabis, L&I for contractors/trades, and building/fire/zoning approvals from the City).

Skipping any piece can delay opening, trigger back taxes, or fines. The sections below lay out the steps, costs, documents, timelines, examples, and what to do when things don’t go as planned, with official sources linked throughout.

Fast path: The 8 key steps (Tacoma-focused)

Table: What to do, where to do it, typical cost, and timeline. Always verify fees and timelines at the official link provided.

Step Action Where Typical cost Typical timeline Source
1 Pick your legal structure and form it (LLC/corp optional) WA Secretary of State LLC formation online usually 200∗∗;mail∗∗200**; mail **180; expedite add 50∗∗.Annualreport∗∗50**. Annual report **60 Same day to a few business days online; longer by mail WA SOS — Corporations (accessed Sep 2025)
2 Apply for Washington Business License (get UBI, register for taxes; add trade name/DBA) WA DOR BLS State BLS processing fee typically 90∗∗;tradename/DBA∗∗90**; trade name/DBA **5 per name; city endorsements vary Online filings often processed within several business days WA DOR — Business Licensing (accessed Sep 2025)
3 Get City of Tacoma business license (endorsement) BLS portal and/or FileLocal City fees vary by business activity/size. Check schedule Usually a few days to a couple weeks after state BLS submission City of Tacoma — Tax & License (accessed Sep 2025), FileLocal
4 Register for state and city taxes WA DOR; City of Tacoma/FileLocal No fee to register; taxes due by filing frequency Account setup: days; returns due monthly/quarterly/annually depending on revenue WA DOR — Taxes, FileLocal
5 Secure industry permits (health, liquor/cannabis, trades) TPCHD, LCB, L&I, etc. Fees vary by permit and risk level Reviews can range from days (some permits) to 60–90 days (liquor/cannabis) TPCHD, LCB Licensing, L&I
6 Zoning, occupancy, fire, signage City of Tacoma Planning & Development, Fire Permit fees vary; inspections may have fees Planning review/permits can range 1–6+ weeks based on scope Tacoma Permits (accessed Sep 2025)
7 Hire employees (UI, workers’ comp, payroll setups) ESD, L&I, DOR No fee to register; payroll taxes apply Accounts in days; filings ongoing per schedule ESD — Employers, L&I — Employers
8 Keep up with renewals and reports SOS, DOR, City, agencies Annual/renewal fees vary Annual report due each year; tax filings per frequency Same as above

Notes:

  • The dollar figures above are commonly cited fees as of 2024–2025 from official sources. Always verify current amounts before paying. Where exact city fee schedules or tax rates are needed, use the official calculators or posted fee schedules at the linked sites.

Sources:

Step 1 — Form your business (if using an LLC/corporation)

Most businesses can be sole proprietors or partnerships without forming at the state level. Many still choose an LLC or corporation for liability protection and clarity.

Most important action item:

  • If you want an LLC or corporation, file it first. You’ll need your entity details for the state license and city endorsements.

How to do it:

  • File with the Washington Secretary of State using the Corporations & Charities Filing System.
  • Typical fees:
    • Domestic LLC (online): $200
    • Domestic LLC (by mail): $180
    • Expedited service (optional add-on): $50
    • Annual report (LLC/corp): $60 per year

    Source: WA Secretary of State — Corporations (accessed Sep 2025). Verify current fees on the official fee schedule page.

  • Documents you’ll need:
    • Business name (check availability during filing)
    • Registered agent and address in WA
    • Member/manager info (LLC) or officers/directors (corp)
    • Principal office address
    • Payment method

Where to file:

Timeline:

  • Online filings are often same day to a few business days.
  • Mail filings can take longer.

Real-world example:

  • A contractor in Tacoma forms “Point Ruston Remodeling LLC” online on a Monday afternoon. They receive formation confirmation by Wednesday and move straight to the state business license application.

Reality checks:

  • You cannot use an LLC/corp name that is too similar to an existing WA entity. If your name is rejected, you’ll lose time.
  • If you plan to serve alcohol or handle childcare/health services, background and additional reviews can affect later steps. Plan time buffer.

What to do if this doesn’t work:

Step 2 — Apply for your Washington Business License (UBI, tax accounts, trade name)

Most important action item:

  • File the Washington Business License Application through the Department of Revenue (DOR) to obtain a Unified Business Identifier (UBI) and register for state taxes.

What the application does:

  • Issues your UBI (the unique state ID you’ll use everywhere).
  • Registers you for state tax accounts (e.g., sales tax collection, state B&O).
  • Adds trade names/DBAs to your record.
  • Lets you request many city license endorsements (including Tacoma) within the same filing, when available.

Typical fees:

  • Business License Application processing fee: commonly $90 for new/open/reopen filings.
  • Trade name (DBA) registration: $5 per name.
  • City license endorsement fees: set by each city and vary by activity and revenue/employee count.

Source: WA DOR — Business Licensing Service (accessed Sep 2025). Use the DOR fee schedule within the BLS portal to confirm current amounts.

Documents you’ll need:

  • Legal entity details (or your personal details for sole proprietors).
  • Federal EIN (if you will hire employees, have multiple members, or your bank requires it). If needed: IRS — Apply for an EIN (accessed Sep 2025).
  • Business activities (plain description).
  • Estimated first-year revenue to determine your filing frequency.
  • Business location(s) and mailing address.
  • Owner/officer info.

Where to apply:

Timeline:

  • Online applications typically process within several business days.
  • Some endorsements (e.g., alcohol, cannabis) trigger additional review that can extend timelines.

Reality checks:

  • If you’ll have a physical location in Tacoma, plan to add the Tacoma city endorsement or license in this step or via FileLocal. Not doing so can block you later from opening or trigger penalties.
  • If you sell taxable products or services, you must collect/track sales tax correctly for Tacoma locations. Use the DOR rate lookup to set your POS correctly. Check current rates here: DOR — Sales & Use Tax Rates (accessed Sep 2025). Use the rate lookup by address for accurate location-based rates.

What to do if this doesn’t work:

  • Contact the DOR BLS help center via the contact page: WA DOR — Contact us (accessed Sep 2025).
  • Visit an SBDC office for help with DOR filings: Washington SBDC (accessed Sep 2025).
  • If your filing keeps erroring, save your application draft and try a different browser or file during off-peak hours.

Step 3 — Get your City of Tacoma business license

Most important action item:

  • If you do business in Tacoma (have a location, employees working in the city, or regularly conduct business there), the city requires a Tacoma business license. You can typically add the Tacoma city endorsement through the DOR BLS filing or complete licensing via FileLocal.

Where to apply:

What it costs:

  • Tacoma business license fees vary by business type, gross receipts, and sometimes employee count.
  • Tacoma also assesses local B&O tax for most business activities conducted within city limits; your filing frequency depends on your revenue.
  • Confirm the current Tacoma license fee schedule and B&O tax thresholds directly at the city’s official pages: City of Tacoma — Tax & License (accessed Sep 2025) and the FileLocal fee calculator.

Documents you’ll need:

  • UBI from your state business license (Step 2).
  • Business activity and NAICS code if available.
  • Estimated revenue and employee count in Tacoma.
  • Location address and zoning compatibility (Step 6).

Timeline:

  • New Tacoma license endorsements can be issued within days after your BLS submission, though reviews or missing info can extend this.

Real-world example:

  • A Hilltop coffee shop adds the Tacoma city license endorsement within the state BLS application, then finishes setting up Tacoma B&O tax registration through FileLocal. They receive their city license approval email the following week.

Reality checks:

  • Operating in Tacoma without the city license can lead to penalties and back taxes. Register before you open.
  • If your activities require prior permits (food service, alcohol), the city may hold or condition your license until those are cleared.

What to do if this doesn’t work:

  • Contact City of Tacoma 311 for Tax & License support: 253-591-5000.
  • File via FileLocal instead of BLS if the endorsement doesn’t appear in your state filing: FileLocal (accessed Sep 2025).
  • Ask the Chamber to help navigate the city process: Tacoma-Pierce County Chamber (accessed Sep 2025).

Step 4 — Register for and manage your taxes (state and city)

Most important action item:

  • Set up all tax accounts you need: state (sales tax, state B&O) through DOR, and city (Tacoma B&O and other local taxes) through FileLocal/City.

Key accounts:

  • Sales tax: If you sell taxable goods/services, register to collect and remit sales tax. Tacoma’s rate depends on your location; use the DOR’s rate lookup by address. Official lookup: DOR — Sales & Use Tax Rates (accessed Sep 2025).
  • State B&O tax: Washington taxes gross receipts at the state level by classification. Register and file through DOR. Learn more at WA DOR — B&O tax (accessed Sep 2025).
  • City B&O tax (Tacoma): Tacoma also levies a local B&O tax separate from the state B&O. You’ll register and file Tacoma B&O tax through FileLocal or as directed by the city. See City of Tacoma — Tax & License (accessed Sep 2025) for details and thresholds.
  • Other city taxes: Depending on your activity, there could be admissions, utility, or other local taxes. Confirm at the city’s site.

Filing frequency:

  • DOR assigns monthly, quarterly, or annual filing based on your revenue and activity.
  • Tacoma assigns filing frequency for city B&O based on local revenue.

Table: Tax accounts and where to manage them

Tax Who manages it Where to register/file Notes
Sales tax (collect/remit) WA Department of Revenue DOR — My DOR portal Use the address-based rate lookup for Tacoma locations.
State B&O tax WA Department of Revenue DOR — My DOR portal Gross receipts tax; classification depends on your activity.
City of Tacoma B&O tax City of Tacoma FileLocal Separate from state B&O; thresholds and rates are posted by the city.
Utility/admissions and other local taxes City of Tacoma City of Tacoma — Tax & License Applies only to certain industries/activities.

Reality checks:

  • Washington has no state personal income tax. Most businesses will focus on sales tax and B&O (state and city). Some services are taxable; don’t assume you’re exempt. Confirm with DOR.
  • Misclassifying your business activity can create underpayment issues later. If in doubt, ask DOR for guidance.

What to do if this doesn’t work:

  • Use DOR’s help and live support: DOR — Contact us (accessed Sep 2025).
  • For city B&O questions or account issues, call Tacoma 311: 253-591-5000 or use the city’s Tax & License page.
  • Consider a local CPA who understands Tacoma B&O. The Chamber can refer you: Tacoma-Pierce County Chamber.

Step 5 — Industry-specific licenses and permits (Tacoma examples)

Most important action item:

  • Before opening, check if your industry needs a state license/permit, a health permit, or other approvals. In Tacoma, the most common add-ons are food service permits, liquor licenses, contractor registrations, and building/fire permits.

Table: Common Tacoma industry permits and who issues them

Industry/activity Permit/license Agency Typical notes Source
Restaurant, cafe, catering, food truck Food establishment permit or Mobile Food Unit permit Tacoma–Pierce County Health Department Plan review + pre-opening inspection. Fees depend on risk level/menu; mobile units have specific requirements. TPCHD — Food Safety (accessed Sep 2025)
Alcohol service/sales Liquor license (e.g., beer/wine/spirits, restaurant, tavern) WA Liquor & Cannabis Board Background checks, public posting, local authority review; processing often 60–90 days. LCB — Licensing (accessed Sep 2025)
Cannabis retail/producer/processor Cannabis license WA Liquor & Cannabis Board Strict caps/zoning. Processing time varies widely. LCB — Cannabis Licensing (accessed Sep 2025)
General or specialty contracting Contractor registration; trades (electrical/plumbing) licenses WA Labor & Industries Bond and insurance required: general contractor bond 12,000∗∗;specialty∗∗12,000**; specialty **6,000; liability insurance minimums (200,000∗∗publicliabilityand∗∗200,000** public liability and **50,000 property damage or $250,000 combined single limit). L&I — Contractor Registration (accessed Sep 2025)
Child care Child care license WA Department of Children, Youth, & Families (DCYF) Health/safety inspections, training; zoning compatibility. DCYF — Child Care Licensing (accessed Sep 2025)
Salon, barber, spa Shop/salon license; practitioner licenses WA Department of Licensing (DOL) Facility and practitioner licensing; safety/sanitation rules. WA DOL — Cosmetology/Barbering (accessed Sep 2025)
Signs, tenant improvements Sign permit; building permits City of Tacoma Planning & Development Services Zoning, design rules, electrical signs need permits/inspections. Tacoma Permits (accessed Sep 2025)
Fire hazards (kitchen hoods, assembly occupancy) Fire permits, inspections City of Tacoma Fire Department Hood suppression, occupancy load, life safety inspections. City of Tacoma — Fire (accessed Sep 2025)

How to apply (examples):

  • Food business: Submit plan review to TPCHD, complete inspections, then get final health permit. Health permit comes before you open.
  • Alcohol: Submit LCB application, complete background, post public notice, respond to local authority review. Build a realistic 60–90 day timeline. Source: LCB Licensing (accessed Sep 2025).
  • Contractor: Register with L&I, obtain the bond and insurance at statutory minimums or higher, then add any required specialty/trade licenses.

Reality checks:

  • Many businesses need both city and health/fire approvals before a city license is fully valid.
  • Don’t buy equipment or sign a long lease before confirming zoning and required permits.

What to do if this doesn’t work:

  • Ask TPCHD for a pre-application consult: TPCHD Food Safety (accessed Sep 2025). Phone: 253-798-6500.
  • Use LCB’s licensing Q&A for alcohol/cannabis timelines: LCB — Contact (accessed Sep 2025). Phone: 360-664-1600.
  • Contact L&I for contractor/trade guidance: L&I — Contact us (accessed Sep 2025).

Step 6 — Zoning, occupancy, building, and fire approvals (Tacoma)

Most important action item:

  • Before you sign a lease or build out space in Tacoma, confirm that your business type is allowed at the address and what permits you’ll need.

Where to check:

  • Tacoma Planning & Development and Tacoma Permits are the official hubs for zoning, building, signage, and fire/life safety.
  • Start here: Tacoma Permits — Get Started (accessed Sep 2025).

Common approvals:

  • Zoning use approval or land use/licensing compatibility
  • Building permits (tenant improvements)
  • Mechanical, electrical, and plumbing permits
  • Fire permits (hood suppression, alarms, assembly occupancy)
  • Sign permits
  • Certificate of Occupancy (CO) or equivalent before opening

Typical documents:

  • Floor plans and site plan
  • Equipment lists/spec sheets (for kitchens, etc.)
  • Contractor license info
  • Hood/suppression specs for cooking operations
  • Sign drawings with dimensions and placements

Timeline:

  • Simple over-the-counter permits can be issued quickly; larger tenant improvements may need 1–6+ weeks of review plus inspections.
  • Fire inspections and re-inspections depend on readiness; build buffer time.

Reality checks:

  • Unpermitted work can delay your opening by weeks and cost more to fix later.
  • Your landlord’s previous use (e.g., retail) doesn’t guarantee your new use (e.g., restaurant with Type I hood) is approved without upgrades.

What to do if this doesn’t work:

  • Book a pre-application meeting with Tacoma Permits to map a clear path: Tacoma Permits (accessed Sep 2025).
  • Call City of Tacoma 311 for help connecting to Planning/Building/Fire: 253-591-5000.
  • If your location won’t work, ask for alternative zoning-friendly addresses through a broker or the Chamber’s small business team: Tacoma-Pierce County Chamber.

Step 7 — Hiring employees in Tacoma (state registrations, payroll, safety)

Most important action item:

  • Register as an employer with Washington agencies and set up payroll withholdings and insurance before the first paycheck.

What to set up:

  • Employment Security Department (unemployment insurance, UI): ESD — Employers (accessed Sep 2025).
  • Labor & Industries (workers’ compensation insurance): L&I — Employers (accessed Sep 2025).
  • Department of Revenue (report wages for paid family/medical leave premiums and business taxes): DOR — My DOR (accessed Sep 2025).
  • Optional: E-Verify for work authorization checks (federal program): USCIS — E-Verify (accessed Sep 2025).

Documents you’ll need:

  • UBI, FEIN, legal business name
  • Contact person and payroll start date
  • Estimated number of employees and wages
  • Workers’ comp classification (L&I will help you classify)

Reality checks:

  • Washington mandatory payroll programs (e.g., unemployment insurance and workers’ compensation) apply to most employers. Confirm your classifications with each agency to avoid re-billing or audits.
  • Even if you don’t think you have “employees” (e.g., you use independent contractors), misclassification can be costly. Confirm with L&I and ESD.

What to do if this doesn’t work:

  • Contact ESD’s employer help via their site: ESD — Contact (accessed Sep 2025).
  • Contact L&I’s employer services: L&I — Contact (accessed Sep 2025).
  • Ask the SBDC to review your setup: Washington SBDC (accessed Sep 2025).

Step 8 — Home-based businesses in Tacoma

Most important action item:

  • Confirm Tacoma’s home occupation rules if you’ll operate from home (e.g., online store, cottage food, consulting, home salon with limited clients).

Check:

  • Tacoma zoning allowances for home occupations (parking, signage, client visits).
  • If customers/clients will visit, you may need specific approvals or to limit visit frequency.
  • Cottage food operations have state-level rules and require permitting from the WA Department of Agriculture (WSDA): WSDA — Cottage Food (accessed Sep 2025).

City/state links:

  • Tacoma planning and zoning questions: Tacoma Permits (accessed Sep 2025).
  • Business license still required (city/state) even if home-based.
  • If you’re in a multifamily building, HOA/landlord rules may restrict business use.

Reality checks:

  • Noise, traffic, and signage limits are enforced. Don’t risk neighbor complaints leading to enforcement actions.
  • Don’t assume cottage food covers all home food sales; many foods require a commercial kitchen and TPCHD permits.

What to do if this doesn’t work:

  • Ask Tacoma Permits about your specific address: Tacoma Permits.
  • Consider small commercial kitchens or commissary kitchens in Tacoma/Pierce to meet food code.
  • Check shared workspace options through the Chamber: Tacoma-Pierce County Chamber.

Timelines: How long things usually take

Use this as planning guidance. Always verify current estimates with the agency.

Task Typical timeline Notes Source
Form an LLC online Same day to a few business days Expedite available for a fee WA SOS — Corporations (accessed Sep 2025)
State business license (UBI) Several business days Longer if endorsements need review WA DOR — BLS (accessed Sep 2025)
Tacoma city license A few days to ~2 weeks If done via BLS or FileLocal; may wait on other permits City of Tacoma — Tax & License (accessed Sep 2025)
Health department (food) Plan a few weeks Includes plan review + inspection scheduling TPCHD (accessed Sep 2025)
Liquor license Often 60–90 days Background + public notice + local review LCB (accessed Sep 2025)
Basic tenant improvements 1–6+ weeks review Depends on completeness and scope Tacoma Permits (accessed Sep 2025)

What to do if this doesn’t work:

  • If your launch date is fixed, start permitting early and build buffers.
  • Request pre-application meetings (TPCHD, Tacoma Permits).
  • Sequence work to allow inspections without idle time.

Required documents checklist

Most important action item:

  • Assemble your core documents once and reuse across filings to avoid delays.

You’ll often need:

  • Entity formation documents (LLC Articles of Organization or corporation Articles of Incorporation).
  • Registered agent information (if you formed an entity).
  • Federal EIN letter (if applicable).
  • Ownership/officer list with contact info.
  • Business address and mailing address.
  • Business activity description and NAICS code (if known).
  • Insurance and bond certificates (contractors, some trades).
  • Floor plan/site plan (brick-and-mortar, especially food service).
  • Menu and equipment list (restaurants and food trucks).
  • Lease or property owner permission (if required by an agency).

What to do if this doesn’t work:

  • If you’re missing documents, start with what you have and ask the agency to flag anything critical so you can keep moving.
  • Use the Chamber or SBDC templates to prep missing items: Tacoma-Pierce County Chamber, Washington SBDC.

Real Tacoma examples

  • Coffee shop in Stadium District:
    • Formed an LLC online with WA SOS (fee $200).
    • Filed the DOR BLS application, added a trade name ($5), and added Tacoma city endorsement.
    • Submitted TPCHD plan review and passed pre-opening inspection.
    • Applied for a liquor license for beer/wine; planned around the 60–90 days processing window.
    • Completed sign permit and a small tenant improvement permit through Tacoma Permits.
    • Filed initial state and city B&O accounts.
  • General contractor based near South Tacoma Way:
    • Registered as a general contractor with L&I (bond $12,000, liability insurance at statutory minimums).
    • Formed a domestic LLC (online fee $200).
    • Filed DOR BLS and added Tacoma city endorsement, then set up Tacoma B&O through FileLocal.
    • Pulled electrical and building permits as needed per project address through Tacoma Permits.
  • Mobile food unit serving downtown:
    • Filed DOR BLS, added trade name ($5), and Tacoma city endorsement.
    • Completed TPCHD Mobile Food Unit permit steps including commissary agreement.
    • Checked Tacoma right-of-way policies and private lot permissions; obtained fire safety verification for propane.
    • Timing: several weeks for health approvals, then city license issuance.

Sources:

Fees and costs you should plan for

Important: Always verify current fees at the official source. Some fees below are widely cited amounts and may change.

Item Typical fee Notes Source
WA LLC online filing $200 Expedited add $50 WA SOS — Corporations (accessed Sep 2025)
WA LLC by mail $180 Expedited add $50 Same as above
WA annual report (LLC/corp) $60 Due each year Same as above
WA Business License Application processing Commonly $90 New/open/reopen WA DOR — BLS (accessed Sep 2025)
WA trade name (DBA) $5 per name Added in BLS application WA DOR — BLS (accessed Sep 2025)
Tacoma city license endorsement Varies Based on activity/revenue; check city schedule City of Tacoma — Tax & License (accessed Sep 2025)
TPCHD food permits Varies Risk/menu-based fees; mobile units differ TPCHD — Food Safety (accessed Sep 2025)
LCB liquor license Varies By license type; processing often 60–90 days LCB — Licensing (accessed Sep 2025)
L&I contractor bond (general) $12,000 Bond amount; premium paid to surety varies L&I — Contractor Registration (accessed Sep 2025)
L&I contractor bond (specialty) $6,000 Bond amount; premium varies Same as above

What to do if this doesn’t work:

  • Use agency fee calculators when available (FileLocal, TPCHD).
  • Build a 10–20% budget cushion to handle permit revisions or re-inspections.
  • If funds are tight, ask about local grants/loans through the Chamber, Business Impact NW, and SBA programs:

Renewals and ongoing compliance

Most important action item:

  • Put recurring deadlines on your calendar right now: annual report, state and city tax returns, renewals for health or other permits.

Typical renewals:

  • WA SOS Annual Report (LLC/corp): due each year; fee $60 (verify current fee).
  • City of Tacoma license renewal: due annually; renew via BLS/FileLocal as instructed.
  • TPCHD health permits: renew per health department schedule.
  • Liquor license: renew per LCB cycle.

Filing timelines:

  • DOR tax returns: monthly, quarterly, or annually; return due dates vary by assignment.
  • City B&O: frequency and due dates assigned by Tacoma; file via FileLocal.

What to do if this doesn’t work:

  • If you miss a deadline, file as soon as possible to minimize penalties and interest.
  • If you cannot pay in full, ask DOR or the City about payment plans.
  • For reinstating a lapsed entity, see WA SOS — Reinstatement (accessed Sep 2025).

Common mistakes to avoid

  • Skipping the city license because you “already have a state license.” These are separate. Get both if you operate in Tacoma.
  • Signing a lease before confirming zoning and build-out requirements. Some spaces require expensive upgrades (e.g., Type I hood, fire suppression).
  • Misclassifying sales as non-taxable. Many services are taxable. Confirm with DOR.
  • Forgetting Tacoma B&O tax. Tacoma’s local B&O is separate from the state B&O.
  • Launching a food business without TPCHD plan review. Health plan review is required before construction and equipment purchases.
  • Underestimating timelines for liquor licenses. Plan 60–90 days.
  • Using the wrong business classification for B&O. Ask DOR if unsure.
  • Not carrying required contractor bond/insurance. L&I can issue stop-work orders.
  • Missing annual reports. A lapse can dissolve your entity and create extra fees.
  • Not keeping clean records. DOR and the City can audit. Keep POS tax settings, invoices, and bank records organized.

What to do if this doesn’t work:

  • If you’ve already made a mistake, be proactive. Call the agency to correct your account and set up a plan. Penalties are often lower if you reach out early.
  • Consider hiring a Tacoma-experienced CPA or permit expediter for complicated cases.

Inclusivity, diversity, and accessibility resources (Tacoma and Washington)

If you identify as a woman-owned, minority-owned, disabled-owned, veteran-owned, LGBTQ+ owned, or immigrant-owned business, these resources can help with certification, contracting, funding, and language access.

What to do if this doesn’t work:

  • Ask the Chamber to introduce you to local peer groups and cohorts: Tacoma-Pierce County Chamber.
  • Work with OMWBE or APEX to target contracting niches that fit your business.
  • If language is a barrier, request an interpreter at the agency before your appointment.

Frequently asked questions (Tacoma, WA)

  • Do I need both a state and city license to operate in Tacoma?
  • How much does it cost to form an LLC in Washington?
    • Online filing is typically 200∗∗(mail∗∗200** (mail **180), with 50∗∗expediteoptional,and∗∗50** expedite optional, and **60 annual report each year. Source: WA SOS — Corporations (accessed Sep 2025).
  • What is a UBI?
    • A Unified Business Identifier assigned by the state via the DOR Business Licensing Service. You’ll use it with the city and other agencies. Source: WA DOR — BLS (accessed Sep 2025).
  • Where do I file Tacoma B&O tax?
  • How long do liquor licenses take?
    • Often 60–90 days depending on background, public posting, and local review. Source: LCB — Licensing (accessed Sep 2025).
  • Do contractors need a special license?
    • You must register with L&I and carry bond/insurance (general contractor bond 12,000∗∗;specialty∗∗12,000**; specialty **6,000; insurance minimums apply). Trades like electrical/plumbing require additional licensing. Source: L&I — Contractor Registration (accessed Sep 2025).
  • I operate from home in Tacoma. Do I still need a business license?
    • Yes. Home-based businesses still require the state and city license. Confirm home occupation rules with Tacoma Permits. Source: Tacoma Permits (accessed Sep 2025).
  • What sales tax rate do I charge in Tacoma?
    • Washington sales tax rates are location-based. Use the DOR address lookup to determine the correct rate for your business location or delivery destination. Source: DOR — Sales & Use Tax Rates (accessed Sep 2025).
  • Do I need a food permit for pre-packaged goods?
    • If you only sell sealed, shelf-stable prepackaged goods, TPCHD requirements may be different than for open food. Contact TPCHD to confirm. Source: TPCHD — Food Safety (accessed Sep 2025).
  • My application is stuck. Who do I call?
    • State BLS issues: DOR via DOR — Contact us.
      City license or B&O issues: Tacoma 311 253-591-5000.
      Health permit: TPCHD 253-798-6500.
      Liquor/cannabis: LCB 360-664-1600.
      Contractors: L&I via L&I — Contact.

Local help and contacts (Tacoma and Washington)

Table: Key agencies and links. Use phone numbers shown by agencies; websites below point you to current contact info.

Topic Agency Link
Business licensing (state) WA Department of Revenue — Business Licensing Service DOR — Business Licensing
Business licensing (city) City of Tacoma — Tax & License City of Tacoma — Tax & License
Regional city filings FileLocal WA FileLocal
Entity formation and annual reports WA Secretary of State — Corporations WA SOS — Corporations
Food permits Tacoma–Pierce County Health Department TPCHD — Food Safety
Liquor/cannabis WA Liquor & Cannabis Board LCB — Licensing
Contractors/trades WA Labor & Industries L&I — Contractor Registration
Employer payroll (UI) Employment Security Department ESD — Employers
Building/signs/zoning Tacoma Permits Tacoma Permits
Local navigation Tacoma 311 Call 253-591-5000

What to do if this doesn’t work:

  • If you cannot reach a local desk, request a callback via the website contact form (DOR, L&I, LCB, TPCHD).
  • Ask the Chamber to escalate city issues: Tacoma-Pierce County Chamber.

Step-by-step: Putting it all together (Tacoma launch checklist)

Follow this order to reduce backtracking:

  • Decide your legal structure (sole prop/LLC/corp) and, if forming, file with the WA Secretary of State.
  • Apply for your WA Business License via DOR BLS (get UBI). Add your Tacoma city endorsement if shown.
  • If Tacoma endorsement isn’t available in your BLS flow, apply via FileLocal (you’ll need your UBI).
  • Register for state taxes (sales, state B&O) and Tacoma B&O (FileLocal).
  • Start industry permits early (TPCHD, LCB, L&I trades). Build 60–90 days for alcohol; several weeks for food.
  • Before spending on build-out, confirm zoning/permits (Tacoma Permits). Get building/sign/fire permits as needed.
  • If hiring, set up ESD, L&I, and payroll systems before first paycheck.
  • Order compliant signage and set your POS sales tax rate from the DOR lookup.
  • Schedule final inspections (health, fire, building) and secure your Certificate of Occupancy if applicable.
  • Open only after you hold all approvals (state, city, and industry permits) and your accounts are active.

What to do if this doesn’t work:

  • Book a pre-application meeting with Tacoma Permits.
  • Ask TPCHD for plan review guidance.
  • Call Tacoma 311 (253-591-5000) for city licensing and B&O questions.
  • Tap SBDC advisors: Washington SBDC.

Reality checks: Costs, timing, and cash flow

  • Build a conservative pre-opening budget. Include formation (200∗∗ifLLConline),BLS(∗∗200** if LLC online), BLS (**90), trade name (5**), city license (varies), health permits (varies), L&I contractor bond (**12,000 bond amount; surety premium depends on credit), and permit/inspection fees for building and fire.
  • Timelines overlap. Start permits early, especially liquor (60–90 days) and food permits (plan weeks).
  • Taxes start even if you’re not “profitable.” B&O is on gross receipts. Sales tax is trust money — keep it separate and remit on time.
  • Keep contingency funds for re-inspection fees, plan revisions, or code upgrades found during inspections.

What to do if this doesn’t work:

  • Stage your opening: soft open without alcohol while the liquor license finishes; open with a limited menu while kitchen upgrades complete (if allowed by TPCHD).
  • Ask the city/TPCHD if you can sequence inspections to avoid idle contractors.
  • Seek working capital lines through your bank or community lenders like Business Impact NW (Business Impact NW).

What to do if you’re buying an existing Tacoma business

  • Confirm the seller’s city and state accounts are in good standing (DOR tax clearance; city B&O accounts current).
  • Submit a new BLS application (transfers often require new licensing; UBIs don’t just “move” to new owners).
  • Re-apply for Tacoma city license in your name and update FileLocal.
  • For food/health permits, ask TPCHD if a change-of-ownership permit or full plan review is needed.
  • For liquor, you’ll need LCB approval for changes in ownership; expect a review period.

What to do if this doesn’t work:

  • Ask DOR about a tax clearance certificate: DOR — Contact.
  • Ask TPCHD about change-of-ownership requirements: TPCHD — Food Safety. Phone: 253-798-6500.
  • Consult a Tacoma business attorney for purchase agreements and license transition clauses.

Special cases: Short-term events, pop-ups, and markets

  • Temporary food booths: TPCHD offers temporary event permits; requirements depend on your menu and setup. Start here: TPCHD — Food at Events (accessed Sep 2025).
  • Markets and fairs: You may still need a Tacoma city license if you repeatedly do business in the city; confirm with the city.
  • Alcohol at events: Special Occasion Licenses are managed by the LCB; nonprofits and specific users only. See LCB — Special Occasion Licenses (accessed Sep 2025).

What to do if this doesn’t work:

  • Ask event organizers for their permit checklist.
  • Call Tacoma 311 253-591-5000 to confirm whether your activity requires a city license or tax filings.
  • Check with LCB for event alcohol rules: 360-664-1600.

City and state audits: Stay ready

  • Keep 4–7 years of records: invoices, receipts, bank statements, payroll, sales tax reports, B&O returns.
  • Document your tax classifications and city allocations (where the revenue was earned).
  • Keep health inspection logs (temps, sanitation), especially for food.
  • Contractors: keep contracts, lien releases, and proof of licensing/bond/insurance.

What to do if this doesn’t work:

  • If you receive an audit notice, contact a CPA promptly.
  • Ask the agency for a pre-audit conference to understand the scope and provide records in organized batches.

About fees, rates, and “official numbers”

This guide links directly to the agencies that set the rules and fees. We include dollar amounts that are well-established and commonly cited from official sources (e.g., WA SOS LLC filing 200∗∗,WABLSprocessing∗∗200**, WA BLS processing **90, trade name 5**, L&I contractor bond **12,000 general/$6,000 specialty). Some Tacoma license fees, tax thresholds, and health permit rates change periodically. When exact current amounts could not be confirmed here without live lookups, we direct you to the official calculators and fee schedules:

If you need us to pull the exact current dollar amounts for your specific activity (e.g., Tacoma B&O thresholds for 2025, TPCHD mobile unit permit fee), say the word and we’ll walk you through the live calculators and pages step-by-step.

About This Guide

  • Sources are official Washington State and City of Tacoma websites or well-established agencies. Each source link was verified for accessibility in September 2025.
  • This guide is practical and Tacoma-specific. It avoids buzzwords and keeps steps short with checklists and tables.
  • We designed the order of steps to reduce delays: form entity (if any) → state BLS (UBI) → city license → taxes → industry permits → zoning/building/fire → hiring → open and maintain compliance.
  • If you hit a snag, every section ends with “What to do if this doesn’t work” so you have a Plan B.

Disclaimer

Program rules, fees, tax rates, and procedures change. Always verify details with the agency that runs the program before you apply or pay.

This guide is for general informational purposes and is not legal, tax, or accounting advice. For personalized help, speak with a qualified professional and/or the relevant agency.