Spokane, WA Business License Guide (2026)

Spokane business changes: April 1–October 1, 2026

• Mobile food rules changed June 10. Spokane repealed the separate mobile food vendor permit/license. Vendors still need the City general business license and required L&I, SRHD, Fire, zoning, and location approvals. Use SMC 12.15.070 and SMC 17C.390.030.
• Boiler inspections moved July 1. Washington L&I now handles Spokane boiler and pressure-vessel inspections, permits, registrations, and compliance. The City still handles Spokane Boiler Operator Licensing.
• Outdoor-space annual fees changed April 26. Sidewalk cafés, streateries, and parklets still need City licenses, but SMC 08.02.0220 waives the annual city license fee through December 31, 2027.

Starting October 2: adopted L&I boiler-rule amendments take effect. Covered businesses should use the current state rules after that date.

What does this mean for me?

An LLC or EIN does not replace Spokane business registration, state tax setup, zoning, or activity permits. The city says businesses operating in Spokane or doing business with the City need a City registration. Its get started page also says each business on a single premises needs a separate registration.

If your business is based outside the city but comes into Spokane to work, use the DOR Spokane endorsement page to check the nonresident rules and fee thresholds.

Spokane city business registration

Spokane partners with the Washington Department of Revenue Business Licensing Service. The city and DOR pages route the general city registration through the state Business License Application. DOR calls the local item a Spokane city endorsement.

The Spokane city endorsement page is the best current fee and eligibility reference. It also explains resident and nonresident fee rules, employee-count rules, reduced-fee situations, and city activities that may need added local review.

Do not assume that receiving a state business license or UBI means the location is ready to open. DOR states that the city endorsement does not authorize operation until local code requirements are met. Zoning, occupancy, health, fire, building, or another activity approval may still be pending.

Jurisdiction matters before you pay. If a location has a Spokane mailing address but is outside city limits, do not select the city endorsement from the mailing address alone. Confirm the actual jurisdiction first. For a service or mobile business based elsewhere but working inside Spokane, review the city endorsement’s nonresident rules rather than assuming the outside-city home base settles the question.

Costs you can plan for

Fees depend on the filing purpose, location, revenue, personnel, and activity. Recheck the official fee page when you file.

Building, fire, plan review, signs, inspections, and industry licenses can add separate costs.

Washington state steps for Spokane businesses

Business License Application, UBI, and entity filing

The Business License Application handles the state business license, tax registration, trade names, city endorsements, and some state endorsements. It creates or uses the nine-digit UBI.

For an LLC, corporation, LLP, or another entity that files with the Secretary of State, file the entity first. The current online system is CCFS; the start/register page explains the route.

Taxes and sales

A Spokane registration is not a sales-tax or reseller permit. DOR establishes state tax registration when required; tax duties depend on what and where you sell and other facts.

Employees

If hiring, use the DOR employer route no sooner than 90 days before the planned hire. The Business License Application registers an in-state employer for L&I workers’ compensation and ESD unemployment insurance. Report new and rehired employees through DSHS within 20 days. Also check the Paid Family and Medical Leave employer account.

Zoning, home businesses, building, fire, and signs

Check the property before committing money. The City’s zoning and code page links to CityMap and the Unified Development Code. Zoning controls allowed uses; building and fire rules control how the space may be occupied.

A change of use can be required when the new business use differs from the approved use or occupancy. A Certificate of Occupancy is required before a building or structure is used or occupied and when existing occupancy changes. Construction, many renovations, signs, and fire work can have separate permits through Planning and Development and Accela.

Home businesses

Spokane’s home occupation standards generally limit the occupation and storage to 25% of finished floor area and no more than 200 square feet, prohibit use of an accessory structure including an attached garage, and limit the people engaged in the occupation to the code’s stated two-person combinations. The code also addresses signs, displays, stock, nuisance impacts, deliveries, and residential character.

Special home-based activities can follow different law. Washington separately limits a city’s power to prohibit a qualifying family day-care home serving 12 or fewer children, while allowing specified building, fire, health, business-license, and other conditions.

For the broader difference between a home-business approval and a general business license, see BLG’s Home Occupation Permit Explained guide.

Special Spokane business types that may need more

Food and temporary food

Spokane Regional Health District (SRHD) handles food establishment permits across Spokane County. Use its new/remodeled food establishment route for plan review and opening approval, the temporary food permit route for event operations, and the food worker card page for workers who handle unwrapped food or beverages.

Mobile food vendors

Effective June 10, Spokane repealed the separate mobile food vendor permit/license. Current SMC 12.15.070 requires the City general business license plus necessary L&I, SRHD, and Spokane Fire approvals. It also regulates public/private property and other location conditions. Zoning locations are in SMC 17C.390.030. Our food truck license guide explains the common layers.

Rentals and regulated industries

Short-term rentals under 30 nights have a separate City permit route. Alcohol businesses use the LCB liquor-license process. Cannabis businesses use LCB cannabis licensing; state producer, processor, and retailer fees increased July 1, 2026. Gambling activity routes through the Washington State Gambling Commission. Construction contractors should check L&I contractor registration.

Sidewalk cafés, streateries, and parklets still need City licenses. Their annual city license fee is waived through December 31, 2027, but other conditions and costs can remain.

Boilers and pressure vessels

Since July 1, Washington L&I handles Spokane boiler and pressure-vessel inspections, permits, registrations, and compliance; the City still handles Boiler Operator Licensing. Adopted state boiler-rule amendments take effect October 2, 2026. Covered businesses should use the current L&I rules.

Spokane County checks

Inside Spokane city limits, the City is the main local business-registration and land-use authority. Do not assume that being in Spokane County creates a second general county business license.

SRHD still handles food permits countywide. Spokane County Building and Planning handles land-use/building permits in its service territory. The county permit page tells applicants to verify the address; its service area includes unincorporated county and certain partner jurisdictions such as Millwood, Rockford, and Spangle for applicable permit services.

Federal steps

Many Spokane businesses need an EIN, especially corporations, partnerships, many LLC situations, tax-exempt organizations, and employers. Use the IRS EIN page. Form the legal entity with the state first when the IRS instructions require it.

Some activities also need a federal license or permit. The SBA licenses and permits page is a starting point for federally regulated industries. Federal approval does not replace Spokane or Washington requirements.

Real-world examples

Home-based bookkeeper

May need the Washington business license, Spokane endorsement, trade name, and home-occupation check. Customer visits, another worker, deliveries, or equipment can change the zoning answer.

Mobile food cart

Uses the general Spokane business-license route, not the repealed separate mobile-food permit. SRHD, L&I, Fire, food worker, zoning, and location rules can still apply.

Retail shop with employees

May need entity filing, UBI, Spokane endorsement, state tax and employer accounts, occupancy, signs, tenant-work permits, and fire review.

Short-term rental host

Should check the City short-term-rental permit, business licensing, zoning, state tax duties, and platform rules before listing.

A compact compliance checklist

• Describe the exact activity and where it will operate.
• Confirm whether the physical address is inside Spokane city limits.
• File the business entity first when Secretary of State filing is required.
• Complete the Business License Application and Spokane endorsement when applicable.
• Register trade names you will use.
• Check zoning, occupancy, building, fire, and signs before spending on the site.
• For home use, check home-occupation and any special-category rules.
• For food/mobile food, follow SRHD and current Spokane rules.
• Check state professional, contractor, liquor, cannabis, gambling, or other industry licensing.
• If hiring, complete employer accounts and new-hire reporting.
• Save approvals, renewal dates, UBI information, and agency messages.

What to do if the online system does not answer your question

1. Write down the exact address, activity, and screen or question causing the problem.
2. For city registration, contact Spokane Taxes and Licensing.
3. For zoning, occupancy, signs, building, or home use, contact Planning and Development.
4. For food or mobile-food health approval, contact SRHD.
5. For My DOR, UBI, trade names, endorsements, or employer setup, contact Business Licensing Service.
6. Give the agency the facts that change the answer: address, floor plan, equipment, customer traffic, and business model.

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BusinessLicenseGuide.com explains licensing layers in plain English and points readers to official government sources. We are not a government agency, law firm, CPA firm, filing service, or permit expeditor.