King County Business Permits: Health Permit Fees, the Unincorporated License List and Minimum Wage Tiers

If you searched for a king county business license wa, the short answer is that King County does not issue a general business license. Every Washington business needs a state business license from the Department of Revenue, and King County only licenses specific regulated activities in unincorporated areas. Food businesses also need a permit from Public Health Seattle and King County, and that requirement covers the whole county, Seattle included. This guide explains which permits apply to you, what they cost, and how the 2026 minimum wage and sales tax rules work in unincorporated King County.

Informational content, not legal or tax advice. This guide reflects official sources researched in October 2026. Fees, thresholds and rules change. Confirm current amounts with the named agency before you budget or file, and talk with a qualified attorney or CPA if your situation is complex.

Start with the Washington state business license

Washington has a statewide business license. The Business Licensing Service (BLS), part of the Washington State Department of Revenue, issues your 9-digit Unified Business Identifier (UBI) and processes trade names and state and city endorsements in one Business License Application. You need one if your business:

• needs city, county or state endorsements
• operates under a name other than the owner's full legal name
• plans to hire employees within 90 days
• sells anything subject to sales tax
• expects gross income of $12,000 per year or more
• owes any tax or fee to the Department of Revenue
• buys or processes specialty wood products, or meets state nexus thresholds

LLCs, corporations and LLPs must file with the Secretary of State before you submit the BLS application. Sole proprietors and general partnerships skip that step. The processing fee is $50 to open a business, plus separate endorsement fees. Online applications take about 10 business days, and two to three weeks longer when city or state endorsements need approval. Mailed applications can take up to six weeks. Apply at dor.wa.gov/open-business/apply-business-license. Formation filings go through the Corporations and Charities Filing System at ccfs.sos.wa.gov.

Two more state rules matter for the same filing. Washington has no corporate income tax and no personal income tax. Instead, most businesses pay the state business and occupation (B&O) tax, a gross receipts tax with no deduction for labor, materials or other costs. About 54 cities add their own local B&O tax, which the Department of Revenue does not administer, so check your city separately. The state sales tax rate is 6.5%.

King County has no general business license

Many readers assume a county license covers every business. In King County it does not. A county license applies only to listed regulated activities, and only inside unincorporated King County. Unincorporated means the land sits outside the boundaries of any city. Washington has 281 incorporated places, and cities such as Seattle, Bellevue, Kent and Renton set their own local rules. If your business is inside a city, the county list does not apply to you, but you still need to check that city's requirements.

Regulated activities that need a King County license in unincorporated areas include:

• adult beverage
• amusement
• junk
• massage
• pawn
• retail marijuana
• secondhand
• shooting ranges
• several other categories

The list is not exhaustive. Ask King County permitting to confirm whether your specific activity is covered before you sign a lease or buy equipment. Professional licenses are separate and come from state agencies. L&I registers contractors and licenses electrical and plumbing work. DOL licenses real estate, cosmetology, notaries, security and tow operators. DOH licenses health professions, home care and lodging. The LCB licenses liquor, cannabis and tobacco.

Health permits from Public Health Seattle and King County

Public Health Seattle and King County permits food businesses everywhere in the county, including Seattle. If you prepare, sell or serve food, you need a permit from Public Health even if the city or the state also licenses your business. Mobile food units are a common example. The 2026 King County fee schedule sets the following:

• Mobile unit permit: $630, $1,008 or $1,260, depending on the risk category assigned to your operation
• Permit year: April 1 to March 31. Permits are prorated, so the month you buy affects the cost.
• Plan review: $504, which covers the first two hours, then $252 for each additional hour
• Review time: 8 to 10 weeks
• Reciprocity: Reciprocity applies to permits from other counties, so confirm whether your existing permit qualifies before you pay for a new one

Build the review timeline into your launch plan. Eight to 10 weeks is a long wait if you are trying to open a mobile unit for a summer event season. Start plan review first, and hold off on equipment purchases and vehicle leases until you know what the reviewer will require.

2026 minimum wage tiers in unincorporated King County

Unincorporated King County has its own minimum wage schedule for 2026. L&I publishes these figures. The tier depends on your employee count and, for the smallest employers, your annual revenue.

Employer size	2026 minimum wage per hour
More than 500 employees	$20.82
16 to 499 employees, or 15 or fewer employees with $2 million or more in revenue	$19.82
15 or fewer employees with less than $2 million in revenue	$18.32

These tiers apply to work performed in unincorporated King County. Incorporated cities may set their own rates, so check the rate that applies to your city. Because the tier depends on headcount and revenue, measure both carefully and confirm your classification with L&I before you set pay rates for the year.

Sales tax in unincorporated King County

Combined sales tax in unincorporated King County is either 10.3% or 8.9%. The 8.9% rate applies outside the transit district, and the 10.3% rate applies inside it. These are the rates for the first quarter of 2026. The state rate is 6.5%, and local add-ons make up the difference. Rates can change, so confirm the current rate with the Department of Revenue at dor.wa.gov before you set prices or configure your point of sale system.

Rules to confirm with King County permitting

Three topics need direct confirmation with King County permitting. This guide does not state settled figures for them:

• Home occupations: what a home-based business may do and any limits that apply
• Short-term rentals: whether your property qualifies and what registration applies
• Cannabis: the zoning and licensing rules for any marijuana-related business in unincorporated areas

Step-by-step checklist

1. Choose your structure. For an LLC, file a Certificate of Formation with Initial Report through CCFS for $180. Corporations file Articles of Incorporation with Initial Report for the same $180. The name must include Limited Liability Company, LLC, L.L.C. or an equivalent, and it cannot contain words such as bank or trust. A name reservation costs $30 and lasts 180 days. Sole proprietors and general partnerships skip this step.
2. Name a registered agent. Every business needs a registered agent with a physical Washington street address and an email address. PO Boxes and private mailbox addresses are not accepted. There is no fee to change the agent or the registered office.
3. Confirm your location. Determine whether your address is in unincorporated King County or inside a city.
4. Check the county list. Confirm whether your activity needs a King County license.
5. Contact Public Health for food permits. Start plan review early, because it takes 8 to 10 weeks.
6. File the BLS application. Pay the $50 processing fee, add $5 for each trade name you register, and allow about 10 business days online.
7. Set wages and confirm sales tax. Use the correct minimum wage tier and the correct sales tax rate for your location.
8. Calendar the annual report. For an LLC or corporation, file by the last day of the month you formed or registered, every year. The fee is $70, or $95 total if you file late. You can file up to 180 days early.

Next steps

Start with the state filing, confirm whether your activity needs a King County license, and begin the health permit process early if you handle food. For planning help, the Washington Small Business Development Center and the SBA Seattle District Office are useful starting points.

County rules, classifications and fees can change, so confirm each figure in this guide with the agency that administers it. If your business has employees across several locations, handles a regulated product, or has a complex ownership structure, a qualified attorney or CPA can review your structure and tax position before you file.