How to Open a Restaurant in Washington: Health Permit $441 to $1,386 in King County, Plan Review and the Spirits Quota

If you are figuring out how to start a restaurant business in Washington, the order you do things in matters as much as any single fee. The Secretary of State, the Department of Revenue, your local health jurisdiction and, if you want alcohol, the Liquor and Cannabis Board (LCB) each control a different piece, and some of them won't act until another has finished. This guide walks through the sequence that works for most restaurant operators.

Materials and information you need before you start

• A business name. If it's 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 name on record with the Secretary of State.
• A registered agent with a physical street address in Washington and an email address. PO Boxes and private mailbox addresses are not accepted.
• A credit or debit card for the Corporations and Charities Filing System (CCFS) and Department of Revenue payments.
• A trade name, if you will operate under anything other than your full legal name.
• A signed lease or purchase agreement, or at minimum a letter of intent, and written confirmation from the city or county that the zoning allows a restaurant at that address.
• A floor plan with dimensions, seat count, and an equipment list. Health plan review and any liquor application depend on these.
• A menu, a food safety plan, and a list of the people who will hold food worker cards.
• A startup budget that includes the state business and occupation (B&O) tax and any city B&O tax.

Step 1: Choose your legal structure and file with the Secretary of State

Sole proprietors and general partnerships do not file with the Secretary of State. If you form an LLC or corporation, you file through CCFS at ccfs.sos.wa.gov.

• LLC: File a Certificate of Formation with Initial Report. The filing fee is $180.
• Corporation: File Articles of Incorporation with Initial Report. The filing fee is also $180.
• Name reservation: If you need time to decide, you can reserve a name for 180 days for $30.
• Expedited service: Expedited service costs $100 per business entity and is generally processed within three business days. You can select it online at checkout or mail the filing in an envelope marked EXPEDITE.

Every business must also designate a registered agent under RCW 23.95.405. A commercial agent is registered with the Secretary of State. A noncommercial agent can be you or someone you trust, as long as they consent to serve. You can change the registered agent later with no fee.

After formation, the recurring filing is the annual report. It costs $70 and is due by the last day of the month in which the entity was originally formed, every year. You can file up to 180 days early. A late filing carries a delinquency fee, for a total of $95. Put the due date on your calendar the day you file the formation documents.

Forming the entity does not make you legal to sell food. It only gives you the business identity you will use on every other application.

Step 2: Register with the Business Licensing Service

Washington's general state business license is issued by the Business Licensing Service (BLS) inside the Department of Revenue. The application produces your 9-digit Unified Business Identifier (UBI) and handles state and city endorsements in one filing. Use the Business License Application at dor.wa.gov.

A restaurant almost always needs this license. You need it if you sell anything subject to sales tax, which a restaurant does, or if you plan to hire employees within 90 days, operate under a name other than your legal name, or expect gross income of $12,000 or more per year. Corporations, LLCs, LLPs and partnerships must file with the Secretary of State before submitting the Business License Application.

The processing fee is $50 to open a business. Endorsement fees are separate, so confirm them with BLS before you pay. Online applications generally take about 10 business days. If city or state endorsements need approval, add two to three weeks. Mailed applications can take up to six weeks.

Trade name registration

If you will operate as something like 'Harbor Kitchen' rather than your legal name, register the trade name with the Department of Revenue. It is not filed with the Secretary of State or the county. The fee is $5 for each trade name, plus the BLS processing fee. That fee is $50 to open a business, or $10 if the filing is for another purpose, such as adding a trade name to an existing business. Details are at dor.wa.gov.

Step 3: Confirm the location and local permits

Washington has 39 counties and 281 incorporated cities and towns, so your city or county controls much of what happens after the state paperwork. Before you sign a lease, confirm three things with the local planning or permitting office:

• Zoning allows a restaurant at the address, including any hours or outdoor seating you plan.
• The space can receive a certificate of occupancy, or whatever occupancy approval the jurisdiction uses for food service.
• Building, electrical, plumbing, mechanical, sign and fire requirements for your buildout. These are local requirements, so confirm the fees with the city or county, since this guide does not list them.

Many cities also levy their own B&O tax, which is administered locally rather than by the Department of Revenue. Ask the city whether it has one and how it is registered.

Step 4: Get health plan review and your food service permit

Food service permits come from your local health jurisdiction under the state food code, WAC 246-215. There is no single statewide fee. Each county sets its own, and the tables change each January, so confirm the current figures with the health district before you budget.

For new construction, submit plan review before you build out. Plan review checks the layout, equipment, sinks, handwashing, and food flow. Starting construction before approval can force you to tear out work, which costs far more than the review fee.

Health jurisdiction	2026 amounts	Notes
King County	General food service permit: Risk 1 $441. Risk 3 $945 (0 to 12 seats) to $1,386 (over 250 seats).	New construction plan review is $1,008 base (4 hours) plus $252 per additional hour. Food worker card: $10.
Tacoma-Pierce County	$1,080 (0 to 25 seats) to $1,500 (75+ seats).	Confirm plan review and card fees with the health district.
Spokane	Basic $290. Complex $850.	Food worker card: $10.
All other counties	Check with your local health district.	Fees differ by county.

The King County range of $441 to $1,386 reflects the risk category and seat count. A low-risk operation with a small dining room pays less than a higher-risk operation with a large seating capacity. Ask the health district to confirm your risk category in writing before you finalize the menu, because a menu with more complex preparation can move you into a higher category.

Anyone employed handling unwrapped or unpackaged food must have a food and beverage service worker's permit (food worker card). In King and Spokane counties the card costs $10.

Step 5: Apply for a liquor license through the LCB

If you plan to serve beer, wine or spirits, the Liquor and Cannabis Board issues the license. Start this step early, because the application and the local approval process take time, and the license affects your floor plan and lease terms.

• Spirits, beer and wine restaurant: $2,700 if dedicated dining is under 50%, or $2,200 if dedicated dining is 50% or more.
• Service bar only: $1,400.

These fees apply under RCW 66.24.420 as amended effective July 27, 2025. Confirm how the LCB measures dedicated dining before you finalize your floor plan, since that percentage determines the fee tier.

The spirits quota

Washington limits spirits restaurant and nightclub licenses by population. The state allows one spirits restaurant or nightclub license per 1,200 state residents. In a busy area, the quota may already be used, which means a new license may not be available. Ask the LCB whether a spirits license is available for your address before you sign a lease that depends on it.

Local government can also weigh in. Under RCW 66.24.010, the city or county has 20 days to file an objection. If your local government objects, expect a delay or a denial. Talk to the city or county early, explain your concept, and find out whether they have concerns before you file.

Step 6: Set up taxes and employer accounts

Washington has no corporate income tax and no personal income tax on wages. Instead, restaurants pay the state business and occupation (B&O) tax as retailers. The B&O tax is a gross receipts tax with no deduction for labor, food, or other costs. The rate for restaurants is 0.471% through 2026 and 0.5% starting January 1, 2027, under RCW 82.04.250.

As an illustration only, a restaurant with $500,000 in gross receipts in 2026 would owe about $2,355 in state B&O tax at 0.471%. At 0.5%, the same receipts in 2027 would owe $2,500. Your city's B&O tax is additional, so model it before you set prices.

The state sales tax rate is 6.5%, and local rates may be higher. You collect sales tax and file returns through the Department of Revenue, which you register for through the Business License Application.

When you hire your first employee, you also need to set up workers' compensation coverage through the Department of Labor and Industries (L&I) and unemployment insurance through the Employment Security Department (ESD). Confirm the registration steps and any costs with each agency, since this guide does not list them.

Expected timeline and results

Timelines depend on your location, your buildout, and how quickly each agency responds. The steps above run in parallel only in part, so plan on several months from entity formation to opening day. Formation and the BLS application can often be finished in a few weeks. Health plan review, construction, and liquor approval usually take longer and may overlap.

Nothing in this guide guarantees an approval, a permit date, or a business outcome. Restaurant results vary widely by location, concept, staffing, and cost control. Treat the figures above as planning inputs, and confirm each one with the agency that issues it.

Common mistakes to avoid

• Signing a lease before checking zoning and the liquor quota. Both can block a concept after the rent is committed.
• Using a PO Box as the registered agent address. Washington requires a physical street address.
• Forgetting the trade name filing. If you operate under a name other than your legal name, you need to register it with the Department of Revenue.
• Building before plan review. Changes made after construction can be costly.
• Assuming one statewide health fee. Each health jurisdiction sets its own schedule, and it changes each January.
• Missing the annual report. The $70 report is due every year, and a late filing adds a delinquency fee for a total of $95.
• Leaving out local B&O tax. Many cities add it on top of the state tax.

Get professional help for complex situations

This article is informational content, not legal or tax advice. Fees, thresholds, and processing times change, so confirm current figures with the Secretary of State, the Department of Revenue, your local health jurisdiction, the LCB and your city or county. If you are buying an existing restaurant, taking on a partner, or applying for a liquor license in a quota-limited area, talk with a business attorney and a CPA before you sign anything. For free or low-cost help with planning, the Washington Small Business Development Center at wsbdc.org can review your plan with you.