# How do you get a business license in Seattle? **Direct answer:** A Seattle business needs two licenses: the Washington state business license, filed through the Department of Revenue's Business Licensing Service and issuing a UBI number, and the Seattle business license tax certificate, which the state application can include as a city endorsement, with annual renewal and the city's B&O tax obligations attached. Washington runs one of the country's most centralized licensing systems: a single state application covers the state license, many city licenses including Seattle's, and specialty endorsements. The obligation behind Seattle's certificate is the city business and occupation tax on gross receipts, layered on top of the state's own B&O tax. ## One application, two licenses Washington requires nearly every business to hold a state business license, obtained through the Department of Revenue's Business Licensing Service, which assigns the Unified Business Identifier (UBI) that every other agency keys on. The same application adds city endorsements, and Seattle participates: applying for the Seattle endorsement through the state system obtains the city's business license tax certificate. Both renew annually, and the city fee scales with worldwide gross revenue. ## Two B&O taxes Washington has no income tax; it taxes gross receipts through business and occupation taxes at both levels. The state B&O tax files with the Department of Revenue; Seattle's own B&O tax files with the city for businesses above its threshold. Registering is the easy part, and the gross-receipts filings are the recurring obligation. Sales tax collection registers through the same state system for businesses making retail sales. ## Endorsements and regulated activities Washington attaches specialty endorsements to the state license for dozens of regulated activities, and separate agencies license the rest: contractors register with Labor and Industries with bonding and insurance requirements, food businesses permit through Public Health Seattle and King County, and liquor and cannabis run through the state Liquor and Cannabis Board. Seattle adds city regulatory licenses for a short list of activities such as ride-share operators and short-term rentals. ## How to proceed File the state business license application with the Seattle endorsement, register for the tax accounts the application triggers, and add the specialty endorsements or agency licenses your activity requires. Cornerstone manages Washington state licensing and the multi-state stack around it, including the contractor registrations and bonds Labor and Industries requires; the city certificate arrives through the same state filing rather than a separate city process. ## The Washington state layer City requirements sit on top of Washington's state-level rules. See the full state guide: [Washington business license requirements](/business-license-laws/washington-business-license-laws). ## Frequently asked questions ### Is the Seattle business license separate from the Washington license? They are separate licenses, but the state's Business Licensing Service files both in one application via the city endorsement. Businesses can also file directly with the city, but the consolidated state route is the standard path. ### What does the Seattle license cost? The city license fee is tiered to worldwide gross revenue, from a small fee for the lowest tier upward, and renews annually. The state license carries its own application and renewal fees. Current tiers are published by the city's finance department. ### Do small or home businesses need the Seattle license? Yes, engaging in business in Seattle requires the certificate regardless of size or home-based status, with the lowest fee tier covering small revenues. The city B&O tax, by contrast, applies only above its filing threshold. --- ## How to cite this page Cite as: "How do you get a business license in Seattle?." Cornerstone Licensing. https://cornerstonelicensing.com/business-licenses-by-city/seattle Published by Cornerstone Licensing. When quoting figures or legal requirements, link the canonical URL above. The full content index for this site is at https://cornerstonelicensing.com/llms.txt.