Starting a Food Truck in Seattle: King County Permit From $630, SDOT Vending Permit and the Seattle License

A Seattle food truck answers to three layers of government, and the paperwork has to be filed in a specific order. The health permit comes from King County, not the city. Seattle does not issue a health permit. The city adds its own business license, the Seattle business license tax certificate, which you get through the city's FileLocal system rather than the state's Business Licensing Service, and, if you park on public right-of-way, a vending permit from the Seattle Department of Transportation (SDOT). If your truck has enclosed electrical systems, the Washington Department of Labor and Industries (L&I) is also involved.

This guide covers the order of operations, the fees on record for 2026, and the mistakes that cost operators weeks. This is informational content, not legal or tax advice. Talk to a qualified attorney or CPA before you sign a lease, form an entity or commit money to a build-out. Confirm every fee below on the agency page before you pay, since fee schedules change.

Materials and information you need before you file

Gather these items before you submit anything. Most delays come from missing documents, not from the agencies themselves.

• A business structure decision. Sole proprietors and general partnerships do not file with the Secretary of State. An LLC or corporation files with the Secretary of State through the Corporations and Charities Filing System (CCFS).
• A Washington registered agent. Every business must designate one with a physical street address in Washington. PO Boxes and private mailbox addresses are not accepted.
• Truck specifications. A floor plan, an equipment list with make and model, sink and handwashing layout, fresh and waste water tank capacities, and your power source (generator or shore power).
• A menu. The county assigns your permit risk level based on what you cook, how you prepare it and whether you cool or hold food, so the menu drives your fee.
• A commissary agreement. A signed agreement with a licensed commercial kitchen that will serve as your base for food storage, prep, water and waste disposal.
• A restroom agreement. If your operation depends on a restroom outside the truck, you need a written arrangement for that access. Confirm the exact wording the county expects.
• Food Worker Cards. Each card costs $10. Confirm with King County which staff must hold one.
• A site map. If you plan to park on city streets, list each right-of-way location you want.
• An L&I electrical plan. Required if the truck has enclosed electrical systems. Confirm the scope with L&I before you wire the unit.

Step 1: Decide your business structure and form it

You can operate as a sole proprietor, but many food truck owners form an LLC to separate personal assets from business debts. This is a decision to make with an attorney or CPA, not a default.

If you form an LLC, the 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. Names containing words such as bank, trust or cooperative are not allowed.

The formation filing is a Certificate of Formation with Initial Report. The filing fee is $180. The LLC then owes an annual report fee of $70 each year, due by the last day of the month in which the LLC was originally formed. You can file up to 180 days early. A late filing carries a delinquency fee, for a total of $95. Put that date on your calendar the day you form the company.

Expedited service is $100 per business entity, generally processed within three business days. The Corporations Division also says same-day front-counter transactions received before 3:30 p.m. are currently charged at the $100 expedited rate, and that a $150 same-day fee will be announced on its website 30 days in advance before it takes effect.

Step 2: Register your trade name if you need one

If your truck operates under a name other than your legal name, such as Harbor Tacos instead of Maria Lopez, register that trade name. Trade names are registered through the Department of Revenue's Business Licensing Service (BLS), not the Secretary of State or your county.

Each trade name costs $5. The Business License Application also carries a non-refundable processing fee of $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. You can start at the Department of Revenue trade name page.

Step 3: Lock in your commissary and restroom arrangements

Do this before you submit plan review. The county will look at your commissary and restroom arrangements as part of the plan, and a truck with no commissary agreement can stall at the review stage.

Ask the commissary for a written agreement that states its hours, how it handles your water and waste, and whether it allows overnight storage. Keep the signed copy with your plan review documents. Changing commissaries later usually means updating the file with the county.

Step 4: Submit plan review before you build or buy equipment

King County requires plan review before construction. This is the most expensive mistake to skip. Submit your floor plan and equipment specifications, then wait for written comments before you buy major equipment or cut into the body of the truck.

Plan review costs $504 for the first 2 hours, plus $252 for each hour after that. A review that takes 3 hours costs $756. Reciprocity, which generally applies when your truck already holds a permit from another health jurisdiction, skips the plan review fee. Confirm reciprocity eligibility with the county before you assume it applies to you.

Plan the calendar around an 8 to 10 week review window. Operators who plan for a launch date that depends on a fast review often end up paying for a generator, a lease or insurance they cannot use yet.

Step 5: Build the truck and schedule the L&I inspection

Build the truck to the approved plan. If the truck has enclosed electrical systems, L&I permits and inspections apply. Ask L&I and the county which inspections come first and in what order they must be scheduled. Ask L&I to confirm the permit requirements for your specific equipment, especially generators, refrigeration units and any shore power connection.

Step 6: Apply for the King County mobile unit permit

The county mobile unit permit is the core health permit for your truck. It is issued by Public Health Seattle and King County and costs $630, $1,008 or $1,260, depending on your risk level. A lower-risk menu that involves little food preparation falls toward the bottom of the range, while a menu involving raw proteins, extensive cooking or cooling falls toward the top. Ask the county to assign your tier in writing before you pay.

The permit is the same fee in Bellevue and Kent. Only the city layer differs from one city to the next. If you plan to operate in more than one King County city, confirm with the county how your permit applies in each one.

Expect an inspection before the permit is issued. Keep your commissary agreement, restroom arrangement and Food Worker Cards ready for the inspector.

Step 7: Get your UBI and your Seattle business license

Washington has a statewide business license through the Business Licensing Service. The BLS issues your 9-digit Unified Business Identifier (UBI) and handles state and city endorsements for the cities that use it. Seattle is not one of them. For a Seattle food truck, you also need the Seattle business license tax certificate (BLTC), which you apply for and renew each year through the city's FileLocal system or by mail. The 2026 BLTC fee starts at $73 for the lowest revenue tier, and the $50 BLS processing fee is separate.

An LLC or corporation must file with the Secretary of State before it submits the BLS application. A sole proprietor can apply directly. The online application generally takes about 10 business days, and 2 to 3 weeks longer when city or state endorsements need approval. A mailed application can take up to six weeks. Apply early.

Seattle also levies its own business and occupation (B&O) tax. Washington has no corporate or personal income tax on wages. Instead, the state B&O tax is a gross receipts tax with no deduction for labor or materials, and many cities add a local B&O tax that the Department of Revenue does not administer. Ask a CPA how the state and Seattle B&O taxes apply to your sales mix.

Step 8: Get an SDOT vending permit for right-of-way sites

Parking a truck on a public street or sidewalk to sell food generally requires an SDOT Street Use vending permit. If you park on private property with the owner's permission, you may not need one, but confirm that with SDOT for your specific location.

SDOT publishes its own fee schedule and changes it periodically. The 2025 fees were $81 for a temporary permit, $1,025 for a year-round site and $324 for a route. Treat those as last year's figures and confirm the current schedule with SDOT before you budget. Choose a site type that matches how you plan to operate. A route permit suits a truck that moves between locations, while a year-round site suits a truck that stays in one spot.

Step 9: Register for sales tax and set up bookkeeping

Washington's state sales tax rate is 6.5%, plus any applicable local rate. Your BLS registration gives you a tax account with the Department of Revenue. Set up a separate bank account and a sales tax tracking method before your first day of service. Many new operators underprice their menus because they forget to account for sales tax, B&O tax and the cost of the commissary.

Common mistakes to avoid

• Buying equipment before plan review. Changes requested by the county can be expensive after the fact.
• Looking for a Seattle health permit. The health permit comes from King County. The city layer is the business license and, where relevant, the SDOT vending permit.
• Parking on right-of-way without an SDOT permit. Confirm the permit rules for each site before you park.
• Choosing the wrong risk tier. A menu that changes after the permit is issued can trigger a new review. Decide the menu before you file.
• Forgetting the annual report. An LLC that misses the annual report due date pays a $95 total for a late filing.
• Using a PO Box for your registered agent. PO Boxes and private mailbox addresses are not accepted.
• Assuming reciprocity applies. It skips the plan review fee only when the county confirms you qualify.
• Relying on a single commissary without a backup. A closed commissary can stop your operation until you update your paperwork.

Tips for a smoother launch

• Ask King County and SDOT for their current fee schedules in writing before you build a budget.
• Keep one folder with your UBI, permit numbers, commissary agreement, restroom arrangement, insurance certificate and Food Worker Cards.
• Visit the Washington Small Business Development Center at wsbdc.org for free advising on budgeting and business planning.
• Check the Secretary of State's business search at ccfs.sos.wa.gov to confirm that your business name is available before you file.
• Talk to an insurance agent about general liability coverage. Several cities and venues ask for a certificate of insurance before they grant access.

Estimated filing costs at a glance

The table below lists the fees covered in this guide. Confirm each one on the agency page before you pay.

Item	Agency	Fee
Certificate of Formation (LLC) with Initial Report	Secretary of State	$180
Annual report (LLC)	Secretary of State	$70, or $95 if late
Trade name registration	Department of Revenue (BLS)	$5 per trade name
Business License Application processing	Department of Revenue (BLS)	$50 to open, $10 for other filings
Seattle Business License Tax Certificate	City of Seattle (FileLocal)	From $73 for 2026
Plan review	King County	$504 for first 2 hours, $252 per hour after
Mobile unit permit, low, medium or high risk	King County	$630, $1,008 or $1,260
Food Worker Card	King County	$10 each
SDOT vending permit (2025 figures)	Seattle SDOT	$81 temporary, $1,025 year-round site, $324 route. Confirm current fees.

Expected timeline and results

Most operators should expect a multi-month process from first filing to first sale. The county plan review alone can take 8 to 10 weeks. The BLS application can take about 10 business days online, or 2 to 3 weeks longer if city endorsements need approval. Add time for construction, the L&I inspection and the county inspection, and the calendar gets long quickly.

Once your permits are in hand, you may be able to begin operating within the terms of those permits. Those terms include the approved menu, the approved commissary and the approved locations. Changes to any of them can require a new review, so the approved plan is worth protecting. Results vary with menu, location, staffing and season, and no permit guarantees sales or profit.

Nothing in this guide is a health claim about your food. Food safety depends on how the truck is built, cleaned and operated every day, and the county's inspections are the authoritative standard.

When to get professional help

Talk to a qualified attorney before you choose an entity structure, sign a commissary or lease agreement, or accept a contract with an event organizer. A CPA can help you plan for state and Seattle B&O tax, sales tax and any payroll obligations once you hire staff. Both can save you more than their fees if your situation is complex.

Disclaimer: This article is informational only. It is not legal, tax or permitting advice. Fees, timelines and requirements change, and the agencies named here set the final rules for your business.