Kirkland, Redmond, Sammamish and Bothell Business Licenses: No B&O, Per-Employee Fees From $15 to $5,358

If you plan to work in Kirkland, Redmond, Sammamish or Bothell, you need a Washington business license from the state and an endorsement for the city where you operate. None of these four cities levies its own B&O tax, so your city cost is a flat fee or a fee based on gross income and headcount, not a percentage of revenue. This guide covers how to get a Kirkland WA business license and the matching endorsement in the other three cities, what each city charges, and the mistakes that cause delays.

How the state and city pieces fit together

Washington's general business license comes from the Business Licensing Service (BLS), part of the Department of Revenue. The BLS issues your 9-digit Unified Business Identifier (UBI) number and handles trade names, state endorsements and city endorsements through one Business License Application. In most cases you request the city endorsement inside that state application and pay the city fee with it.

Two points before you start. Sole proprietors and general partnerships do not file with the Secretary of State. LLCs and corporations must file with the Secretary of State before they submit the Business License Application.

Fee comparison for the four cities

City	Local B&O	Fee basis	Fee rule
Kirkland	None	Gross income and FTEs	$0 if gross is under $20,000. Otherwise $100 plus $130 per FTE
Redmond	None	FTEs	$160 per FTE, with owners and family counted
Sammamish	None	Flat	$15 flat. Non-resident businesses owe nothing through $4,000
Bothell	None	Gross income and employee count	$0 through $12,000 gross. Above that, $94 for 1 or 2 employees, rising to $5,358 for 76 to 100 employees, plus $63 for each employee over 100

Sammamish is the only flat fee on this list. The other three depend on your hours, headcount or gross income, so gather those numbers before you apply.

Materials you need before you start

• Your full legal name, plus any trade name you will use publicly
• Your entity type: sole proprietorship, general partnership, LLC or corporation
• For an LLC or corporation, the Certificate of Formation or Articles of Incorporation, filed or ready to file
• A registered agent with a physical street address in Washington, an email address and written consent to serve. PO Boxes and private mailbox addresses are not accepted
• Your business address, and whether you operate from home
• Your estimated gross income for the year
• Total hours worked by all employees for the year, plus your own hours if the city counts owners (Redmond does)
• A payment method for the $50 BLS processing fee and the city endorsement fee

Step-by-step instructions

Step 1: Form your entity, if you need one

If you are forming an LLC, file a Certificate of Formation with Initial Report through the Corporations and Charities Filing System (CCFS) at ccfs.sos.wa.gov. The filing fee is $180. Your name must include Limited Liability Company, Limited Liability Co., L.L.C. or LLC, and it must be distinguishable from every other business name on record. Corporations file Articles of Incorporation with Initial Report for the same $180 fee. If you need to hold a name while you prepare paperwork, a name reservation costs $30 and lasts 180 days. Expedited service costs $100 per entity and is generally processed within three business days.

Step 2: Appoint a registered agent

Every business must designate a registered agent in Washington under RCW 23.95.405. The agent can be commercial or noncommercial, must consent to serve, must supply an email address, and must have a physical Washington street address. You can change your registered agent later without a fee.

Step 3: Register a trade name if you need one

If you operate under a name other than your legal name, register it through the BLS at the Department of Revenue. Do not file it with the Secretary of State or your county. Each trade name costs $5, plus the Business License Application processing fee: $50 to open or reopen a business, or $10 when the filing is for another purpose, such as adding a trade name to an existing business.

Step 4: Confirm which city endorsement applies

Choose the endorsement for the city where you will operate. If you work from home, check that city's home-business rules before you apply. Kirkland's home-business rules are in Kirkland Zoning Code 115.65.2. Redmond's endorsement details are on the Department of Revenue city endorsement pages. For Sammamish and Bothell, confirm the home-business rules directly with the city. Also check each city's short-term rental rules directly, because the state application does not answer zoning questions.

Step 5: Calculate your city fee

In Kirkland and Redmond, a full-time equivalent (FTE) is total annual hours worked divided by 1,920, which is roughly 40 hours a week for 48 weeks. Kirkland rounds fractions to the nearest whole FTE, and both cities count a minimum of one FTE. Bothell counts employees differently: anyone working more than 1,040 hours in the city counts as one, and shorter schedules are hours divided by 2,080, rounded to the nearest whole employee. Use these rules to estimate your fee:

• Kirkland: $0 if gross income is under $20,000. Otherwise $100 plus $130 per FTE. Example: $50,000 gross and 3,840 hours (2 FTEs) comes to $100 + $260 = $360.
• Redmond: $160 per FTE, with owners and family members counted. Example: one owner and one full-time employee, 2 FTEs, comes to $320.
• Sammamish: $15 flat. Non-resident businesses owe nothing through $4,000. Confirm that threshold and what it measures with the City of Sammamish.
• Bothell: $0 through $12,000 gross. Above that, $94 for 1 or 2 employees, rising to $5,358 for 76 to 100 employees, plus $63 for each employee over 100. Confirm the fee for counts between those tiers with the City of Bothell or the Department of Revenue city endorsement page.

Step 6: Complete the Business License Application

File through the Department of Revenue website at dor.wa.gov, using the Business License Application. Have your entity's exact name, business address, endorsement choice, gross income estimate and hours ready. Submit the $50 processing fee with the application, plus your city fee. Online applications typically take about 10 business days, and 2 to 3 weeks longer when a city or state endorsement needs approval. Mailed applications can take up to six weeks, so file online when you can.

Step 7: Calendar your recurring filings

If you formed an LLC or corporation, the annual report costs $70 and is due by the last day of the month in which you formed or registered, every year. You can file up to 180 days early. A late filing carries a delinquency fee, bringing the total to $95. Washington has no corporate income tax and no personal income tax on wages. Virtually every business instead pays state B&O tax, a gross receipts tax with no deduction for labor, materials or other costs. The statewide sales tax rate is 6.5%, plus local rates. None of the four cities adds its own B&O, but the state B&O still applies to you.

Tips and common mistakes

• Assuming no local B&O means no state tax. The four cities add no local B&O. The state B&O still applies to most businesses.
• Using a PO Box for the registered agent. The agent needs a physical Washington street address.
• Counting only employees in Redmond. Owners and family members count there, which can raise the fee more than you expect.
• Converting hours to FTEs by headcount. A part-timer who works 960 hours in a year counts as 0.5 FTE in the hours math, not 1. Use actual annual hours, then apply the city's own rounding rule.
• Filing a trade name with the Secretary of State or the county. Trade names are registered through the BLS.
• Treating Sammamish's $15 as the only cost. The fee is flat, but the non-resident threshold still needs confirmation with the city.
• Skipping the zoning check for a home office. A state license does not approve where you operate.
• Guessing your Bothell headcount. The fee moves sharply between tiers, so report your employee count accurately.

Expected results

Following these steps should leave you with a UBI number and the endorsement your city requires. Timing depends mostly on whether a city endorsement needs approval. Applicants with complete information and accurate hours may find the process takes about two weeks online, and four to five weeks when an endorsement needs approval. These are typical ranges, not guarantees. Missing hours, an unverified registered agent or an open zoning question can add time. Keep records of your hours and gross income, because your fee depends on them.

Official resources

• Department of Revenue: Apply for a business license
• Department of Revenue: Register a trade name
• Secretary of State: Corporations and Charities Filing System
• Secretary of State: Business search
• Washington Small Business Development Center

Disclaimer

This article is informational only and is not legal, tax or accounting advice. Fees, thresholds and processing times can change. Confirm current figures with the agency or city before you file. For complex situations, such as multiple owners, employees working across cities or payroll questions, consult a qualified Washington attorney or CPA.