華盛頓州稅收

?華盛頓州稅收概要本州稅收特色：不征收個(gè)人所得稅不征收企業(yè)所得稅?不征收庫存稅?不征收單一稅?不征收利息稅、紅利稅和資本利得稅以下表格列出的為本州主要稅種，詳細(xì)清單請(qǐng)參見稅務(wù)局（DOR）網(wǎng)站。有關(guān)本州的稅務(wù)優(yōu)惠政策，請(qǐng)參見稅收優(yōu)惠政策網(wǎng)頁。?稅務(wù)延付和稅務(wù)減免（華盛頓州稅務(wù)局）稅收優(yōu)惠政策華盛頓州主要稅種（華盛頓州稅務(wù)局）稅種和成本稅基/管理部門所得稅無庫存稅無利息稅、紅利稅、資本利得稅無營(yíng)業(yè)及開業(yè)許可稅?制造業(yè)：.00484?批發(fā)：.00484?零售：.00471?服務(wù)業(yè)等：.015華盛頓州稅務(wù)局零售營(yíng)業(yè)稅6.5%外加0.5-1.7%的地方稅華盛頓州稅務(wù)局財(cái)產(chǎn)稅評(píng)估價(jià)值每1000美元平均征收7.32-15.75美元員工工資實(shí)行小時(shí)工資；工資水平依行業(yè)而定。華盛頓州勞動(dòng)和行業(yè)管理局華盛頓州就業(yè)保障局營(yíng)業(yè)及開業(yè)許可稅華盛頓州的營(yíng)業(yè)及開業(yè)許可稅按總收入計(jì)征。幾乎所有的企業(yè)，包括公司、合伙制企業(yè)、個(gè)體私營(yíng)企業(yè)和非盈利機(jī)構(gòu)都必須繳納營(yíng)業(yè)及開業(yè)許可稅。實(shí)行免征的為農(nóng)業(yè)和房地產(chǎn)租售。成長(zhǎng)性企業(yè)在招聘和培訓(xùn)等環(huán)節(jié)能獲得營(yíng)業(yè)及開業(yè)許可稅扣減。高科技行業(yè)也享有稅務(wù)扣減。詳情請(qǐng)見稅收優(yōu)惠政策營(yíng)業(yè)及開業(yè)許可稅問答（華盛頓州稅務(wù)局）營(yíng)業(yè)及開業(yè)許可稅相關(guān)信息（華盛頓州稅務(wù)局）零售營(yíng)業(yè)稅州政府的營(yíng)業(yè)稅率為6.5%，地方政府的營(yíng)業(yè)稅從0.5%至1.7%不等。除了大多數(shù)有形產(chǎn)品外，以下服務(wù)也須繳納營(yíng)業(yè)稅，其中包括：清潔、修理、房地產(chǎn)改建或翻新和園林景觀服務(wù)等。位于經(jīng)濟(jì)不發(fā)達(dá)地區(qū)或在不發(fā)達(dá)地區(qū)開設(shè)新廠的制造企業(yè)、高科技企業(yè)、倉儲(chǔ)或分銷企業(yè)享有免稅待遇，詳情請(qǐng)見稅收優(yōu)惠政策或訪問以下網(wǎng)頁：-GIS稅率查詢系統(tǒng)（華盛頓州稅務(wù)局）轉(zhuǎn)售證有關(guān)信息（PDF）（華盛頓州稅務(wù)局）零售營(yíng)業(yè)稅（PDF）（華盛頓州稅務(wù)局）財(cái)產(chǎn)稅財(cái)產(chǎn)稅分州稅和地方稅兩部分，稅率依所在地而定，按財(cái)產(chǎn)的評(píng)估價(jià)值征收。免稅的財(cái)產(chǎn)包括：企業(yè)庫存、無形財(cái)產(chǎn)（包括現(xiàn)金、銀行存款、股票和債券）、家用品和個(gè)人物品，以及其它州出產(chǎn)、途徑華盛頓州運(yùn)輸?shù)奶囟ㄞr(nóng)產(chǎn)品、木材、礦產(chǎn)或金屬產(chǎn)品。在華盛頓州州，1999年至2003年間，平均財(cái)產(chǎn)稅每1000美元評(píng)估價(jià)值共調(diào)低了1.25美元以上。2003年的平均稅率為每千元12.33美元，縣級(jí)水平稅率從每千元7.32美元至15.75美元不等。-GIS稅率查詢系統(tǒng)（華盛頓州稅務(wù)局）縣政府部門鏈接（華盛頓州稅務(wù)局）?財(cái)產(chǎn)稅問答（華盛頓州稅務(wù)局）?財(cái)產(chǎn)稅介紹（華盛頓州稅務(wù)局）財(cái)產(chǎn)稅統(tǒng)計(jì)數(shù)據(jù)和報(bào)告（華盛頓州稅務(wù)局）員工工資華盛頓是唯一按照工作小時(shí)數(shù)制定員工工資稅率的州。工人病假、度假、法定假期和請(qǐng)假均無工資。?員工工資勞動(dòng)保險(xiǎn)(華盛頓州勞動(dòng)和行業(yè)管理局)失業(yè)保險(xiǎn)失業(yè)保險(xiǎn)費(fèi)率依公司或行業(yè)的實(shí)際失業(yè)情況而定。企業(yè)的失業(yè)成本越低，其失業(yè)保險(xiǎn)費(fèi)率也越低。新參加州失業(yè)保險(xiǎn)的企業(yè)適用該行業(yè)的平均失業(yè)保險(xiǎn)費(fèi)率，三年后按照''經(jīng)驗(yàn)定價(jià)”決定費(fèi)率。?失業(yè)保險(xiǎn)(華盛頓州就業(yè)保障局)?失業(yè)稅手冊(cè)(華盛頓州就業(yè)保障局)執(zhí)照申辦詳情請(qǐng)參見在華盛頓州開展業(yè)務(wù)網(wǎng)頁?經(jīng)商概述-如您選擇在華盛頓州拓展業(yè)務(wù)或?yàn)槠髽I(yè)選址，請(qǐng)聯(lián)絡(luò)商務(wù)和項(xiàng)目發(fā)展辦公室尋求協(xié)助。?如需了解有關(guān)選址信息，請(qǐng)?jiān)L問選址網(wǎng)頁。華盛頓州政府竭誠為企業(yè)實(shí)現(xiàn)在本州的業(yè)務(wù)發(fā)展，以下為有關(guān)政府部門的鏈接及可提供的有關(guān)信息和協(xié)助:?商務(wù)和項(xiàng)目發(fā)展辦公室負(fù)責(zé)協(xié)助制造、加工和呼叫中心企業(yè)選擇經(jīng)營(yíng)場(chǎng)所和拓展業(yè)務(wù)。國際貿(mào)易部(InternationalTradeDivision)負(fù)責(zé)解答任何有關(guān)出口的疑問。稅務(wù)局(TheDepartmentofRevenue)負(fù)責(zé)管理本州稅收工作。勞動(dòng)和行業(yè)管理局(DepartmentofLaborandIndustries)負(fù)責(zé)監(jiān)督從業(yè)人員薪酬和職業(yè)場(chǎng)所安全問題。就業(yè)保障局(EmploymentSecurityDepartment)負(fù)責(zé)管理失業(yè)保險(xiǎn)事務(wù)。執(zhí)照申辦局(DepartmentofLicensing)負(fù)責(zé)辦理駕駛執(zhí)照、營(yíng)業(yè)執(zhí)照等幾乎所有執(zhí)照。新設(shè)企業(yè)申請(qǐng)網(wǎng)頁上列出了營(yíng)業(yè)執(zhí)照申辦清單。審批協(xié)助辦公室(OfficeofRegulatoryAssistance)負(fù)責(zé)處理所有環(huán)境審批事務(wù)。

InnovationisinourInnovationisinournature.DepartmentofCommerce小型企業(yè)指南（CTED）了解華盛頓州經(jīng)商信息（AccessWashington）在華盛頓州經(jīng)商（稅務(wù)局）成立企業(yè)（執(zhí)照申辦局）華盛頓州商務(wù)環(huán)境商務(wù)環(huán)境（經(jīng)濟(jì)）?招聘和培訓(xùn)環(huán)境審批?選址協(xié)助?稅收商務(wù)推進(jìn)組織華盛頓州企業(yè)協(xié)會(huì)（AssociationforWashingtonBusinesses華盛頓圓桌會(huì)議（WashingtonRoundtable華盛頓研究委員會(huì)（WashingtonResearchCouncil）少數(shù)民族和婦女創(chuàng)業(yè)辦公室（OfficeofMinority&Women'sBusinessEnterprises創(chuàng)新評(píng)估中心（InnovationAssessmentCenter，華盛頓州立大學(xué)）?投資人常見問題Q:企業(yè)經(jīng)營(yíng)經(jīng)營(yíng)企業(yè)需要申請(qǐng)辦理哪些許可證和執(zhí)照？A:吊審批協(xié)助辦公室可解答您有關(guān)許可證申辦的任何問題。吊執(zhí)照申辦部-營(yíng)業(yè)執(zhí)照可解答您有關(guān)執(zhí)照申辦的任何問題。Q:企業(yè)融資華盛頓州針對(duì)制造企業(yè)實(shí)施了哪些融資項(xiàng)目？A:融資網(wǎng)頁或華盛頓州經(jīng)濟(jì)貿(mào)易發(fā)展廳的企業(yè)融資辦公室主頁列出了眾多為制造企業(yè)提供的融資方案選擇。Q:企業(yè)選址我如何獲得企業(yè)選址方面的協(xié)助？A:您可首先從理想地點(diǎn)網(wǎng)頁開始為您的企業(yè)選址。該網(wǎng)頁具有基于標(biāo)準(zhǔn)的搜索功能，能根據(jù)您的要求搜索匹配的地點(diǎn)、辦公樓或場(chǎng)所。您也可發(fā)送郵件至busdevinfo@或撥打電話（360）725-4100，與我們?nèi)〉寐?lián)系。不要忘記使用我們?yōu)槟壬矶ㄖ频牡攸c(diǎn)成本比較服務(wù)！Q:我從哪里可以了解企業(yè)必須繳納哪些稅種？A:華盛頓州稅務(wù)局可提供企業(yè)必須繳納的一般稅和行業(yè)特種稅清單。請(qǐng)點(diǎn)擊鏈接稅種介紹。Q:我能與哪位負(fù)責(zé)人取得聯(lián)系，以獲得企業(yè)選址方面的協(xié)助？A:您可在各縣概覽中找到地方經(jīng)濟(jì)發(fā)展機(jī)構(gòu)的聯(lián)絡(luò)人名單和電話號(hào)碼。上述聯(lián)絡(luò)信息可通過點(diǎn)擊按地卸縣/城市搜索網(wǎng)頁上的菜單或地圖獲得。Q:稅收優(yōu)惠華盛頓州實(shí)行了哪些稅收優(yōu)惠政策？A:華盛頓州針對(duì)研究、開發(fā)、制造、倉儲(chǔ)/物流、以及高科技企業(yè)實(shí)施了諸多稅收優(yōu)惠政策。請(qǐng)?jiān)L問稅收優(yōu)惠政策網(wǎng)頁，了解詳細(xì)信息：*高科技企業(yè)和行業(yè)稅收抵免*企業(yè)和行業(yè)新工作崗位稅收抵免*企業(yè)和行業(yè)工作培訓(xùn)服務(wù)稅收抵免*制造機(jī)械銷售和使用稅收豁免*農(nóng)村銷售和使用延期納稅*高科技銷售和使用延期納稅*制造機(jī)械銷售和使用稅收豁免*農(nóng)村銷售和使用延期納稅Q:我從哪里可以獲得有關(guān)商務(wù)咨詢的服務(wù)(如市場(chǎng)營(yíng)銷、人力資源、帳目歸檔等)？A:*美國小型企業(yè)管理署可為企業(yè)提供各類資源。美國小型企業(yè)管理署項(xiàng)目網(wǎng)頁中列出了有關(guān)的技術(shù)和財(cái)務(wù)鏈接，以及有關(guān)外包服務(wù)等特殊服務(wù)的鏈接。*如需了解有關(guān)地方資源的信息，請(qǐng)?jiān)L問美國小型企業(yè)管理署駐西雅圖地區(qū)辦公室的網(wǎng)頁。Q:人力資源、招聘和培訓(xùn)華盛頓州的哪些機(jī)構(gòu)能提供定制的培訓(xùn)項(xiàng)目？A:人力資源學(xué)院(WorkforceCollege)是華盛頓州各所社區(qū)大學(xué)和?？茖W(xué)院提供的各項(xiàng)培訓(xùn)項(xiàng)目的在線數(shù)據(jù)庫。企業(yè)可根據(jù)其選定的主題領(lǐng)域搜索提供合適培訓(xùn)項(xiàng)目的學(xué)院，并要求這些學(xué)院提供定制培訓(xùn)服務(wù)方案。如需了解華盛頓州提供的其它招聘和培訓(xùn)項(xiàng)目的更多信息，請(qǐng)?jiān)L問招聘和培訓(xùn)網(wǎng)頁。Q:統(tǒng)計(jì)數(shù)據(jù)我從哪里可以獲得出口統(tǒng)計(jì)數(shù)據(jù)？A:*如需了解各州的出口數(shù)據(jù)，請(qǐng)?jiān)L問美國國際貿(mào)易管理署(InternationalTradeAdministration)的貿(mào)易統(tǒng)計(jì)數(shù)據(jù)(TradeStatsExpress)網(wǎng)頁。*如需了解更多有關(guān)華盛頓州國際貿(mào)易的信息，請(qǐng)?jiān)L問國際貿(mào)易網(wǎng)頁和華盛頓州經(jīng)濟(jì)貿(mào)易發(fā)展廳的國際貿(mào)易辦公室主頁。投資移民EB-5簽證外國投資者投資于有利于美國經(jīng)濟(jì)發(fā)展的商業(yè)企業(yè)可獲得美國的永久居住權(quán)。EB-5簽證是申請(qǐng)人在投資基礎(chǔ)上獲得美國綠卡的最靈活途徑。EB-5簽證不要求申請(qǐng)人管理企業(yè)的日常事務(wù)。申請(qǐng)人可投資巳有的企業(yè)或投資成立新企業(yè)。同一家企業(yè)可接受來自多位申請(qǐng)人的投資。EB-5簽證申請(qǐng)人可以是企業(yè)的小股東。美國移民歸化局(USImmigrationandNaturalizationServices)指定的''經(jīng)濟(jì)特區(qū)"可接收來自投資移民申請(qǐng)人的投資。移民投資通常要求申請(qǐng)人向某一''經(jīng)濟(jì)特區(qū)”投資一百萬美元并創(chuàng)造10個(gè)新的工作崗位。如''經(jīng)濟(jì)特區(qū)〃位于失業(yè)率為美國全國平均水平1.5倍的高失業(yè)率地區(qū)，申請(qǐng)人的投資額可降低至50萬美元。EB-5簽證申請(qǐng)人來自社會(huì)所有階層，包括專業(yè)人士、商務(wù)人士、從事兒童教育的人員、以及退休人員。由于EB-5簽證允許申請(qǐng)人在美國就業(yè)，許多通過EB-5簽證獲準(zhǔn)在美國居住的申請(qǐng)人在美國從事慈善或兼職工作。簡(jiǎn)而言之，EB-5簽證為申請(qǐng)人在美國的工作生活提供了靈活選擇。如您不希望積極參與企業(yè)管理，您可考慮申請(qǐng)EB-5簽證。-如您希望為父母或年齡在21歲以下的子女申請(qǐng)美國公民身份，您應(yīng)考慮申請(qǐng)家庭類別的簽證。如您具有特殊技能或是某一領(lǐng)域的知名人士，您可考慮根據(jù)您的技能或名望申請(qǐng)美國公民身份。如您希望參與管理企業(yè)，您可考慮申請(qǐng)L-1、E-2國際管理人士簽證。如您的目標(biāo)是成為美國公民但不必積極參與企業(yè)管理，成本最經(jīng)濟(jì)的方式通常是申請(qǐng)EB-5簽證。Paytaxesandpremiums:Statebusinesstaxes-DORUnemploymentinsurance-ESDWorkers'compensationpremiums-L&IFueltax-DOLEmploymentSecurityDepartmentWashingtonStateDepartmentofrevenueWashingtonStateWashingtonStateDepartmentofLaborandIndustriesWashingtonStateDepartmentofLicensePlanyourbusinessBeforestartingyourbusiness,bepreparedtoanswerthefollowingquestions:Whattypeofbusinesswouldyouliketoopen?Whattypesofactivitieswillyoubeperforming?Whendoyouplantostartyourbusiness?Wherewillyourbusinessbelocated?Whatbusinessstructuretypewillyouhave?Formoreinformation,seeTypesofbusinessstructures.Whatdoyouplantocallyourbusiness?Makesurethatthenameyouhavechosenisn’talreadytaken.Searchinthefollowinglocations:MasterLicenseServiceDatabaseOnlineBusinessandProfessionalLicenseSearch.Ifyoursearchresultis“Nomatcheswerefoundforyoursearch,”tryspellingthenamedifferentlyorleaveoutabbreviationsorpunctuationsuchasInc,LLC,etc.Bymail.Sendusaletterwithyourreturnaddress,alistofthenamesyouwanttoresearch,andacheckormoneyordertopaythesearchfee.Thecostis$4tosearchupto3names.Sendyourletterto:MasterLicenseServiceDepartmentofLicensingPOBox9034Olympia,WA98507-90342.DepartmentofRevenue—Alltradenamesmaynotbeincluded.3.SecretaryofStateCorporationsRegistrationDataSearch—Corporationandlimitedliabilitycompanynames.4.U.S.PatentandTrademarkCommission—Searchforfederallyregisterednames.AdditionalresourcesforplanningabusinessNeedhelpwithfinancingofaneworexistingbusiness?VisittheDepartmentofCommercewebsite.Needhelpcreatingabusinessplan?SeetheU.S.SmallBusinessAdministrationBusinessPlanAssistant.GetlicensingcontactinfoandformsCustomizedinformationYoucangetacustomizedBusinessLicensingGuideSheetjustbytellingussomeinformationaboutthebusinessyouarestarting(forexample,restaurantinSeattle).Theguidesheetwillinclude:contactsforbusinesslicensingrequirements.formstostartyourbusiness.HowtogetyourguideTofindoutwhatlicensesyouneed:GetaBusinessLicensingGuideonline.Callusat(360)664-1400.CreateyourbusinessstructureYoumayoperateyourbusinessunderanyoneofseveralbusinessstructures.Eachtypeofbusinessstructurehascertainadvantagesanddisadvantagesthatshouldbeconsidered.Youshouldcontactanattorney,accountant,financialadvisor,orotherbusinessorlegaladvisortodeterminewhichstructureismostsuitableforyourbusiness.YourbusinessstructuremayberegulatedbytheOfficeoftheSecretaryofStateIfyourbusinessstructureisasoleproprietorshiporgeneralpartnership,youmayjustfiletheMasterBusinessApplicationorsupplementalforms(addenda).Ifyourbusinessstructurewillbeoneofthefollowing,youmustfilewiththeWashingtonSecretaryofStatebeforefilingtheMasterBusinessApplication:CorporationLimitedPartnershipLimitedLiabilityCompanyLimitedLiabilityPartnershipIfyourbusinessrequiresspecialtylicenses(i.e.,vehicledealer,liquor,gambling,etc.),youshouldsendtheMasterBusinessApplicationwithsupportingdocumentstoMasterLicenseServiceafteryouhaveformedyourownershipwiththeSecretaryofState.MakesureyourUnifiedBusinessIdentifier(UBI)numberisnotedonalldocuments.Ifyourbusinessdoesn'trequirespecialtylicenses,youcanfiletheMasterBusinessApplicationwiththeSecretaryofStateatthesametimeyoufileyourformationpapers.TypesofbusinessstructuresFeesBuyingorsellingavehiclecommercialvehiclesFueltaxDisabledparkingBoatsVehiclelicensingofficesBusinessLicensingStartabusinesschangeorupdateyourbusinessRenewyourlicenseProfessionallicensesCheckstatusofabusinessorprofessionallicenseBusinesslicensingofficesUCCListofLicensesMovingtoWATypesofbusinessstructuresSoleProprietorshipASoleProprietorshipisoneindividualormarriedcoupleinbusinessalone.Soleproprietorshipsarethemostcommonformofbusinessstructure.Thistypeofownershipissimpletoformandoperate,andmayenjoygreaterflexibilityofmanagement,lesslegalregulation,andfewertaxes.However,thebusinessownerispersonallyliableforalldebtsincurredbythebusiness.GeneralPartnershipAGeneralPartnershipiscomposedof2ormorepersons(usuallynotamarriedcouple)whoagreetocontributemoney,labor,orskilltoabusiness.Eachpartnersharestheprofits,losses,andmanagementofthebusiness,andeachpartnerispersonallyandequallyliablefordebtsofthepartnership.Formaltermsofthepartnershipareusuallycontainedinawrittenpartnershipagreement.LimitedPartnershipALimitedPartnershipiscomposedofoneormoregeneralpartnersandoneormorelimitedpartners.Thegeneralpartnersmanagethebusinessandsharefullyinitsprofitsandlosses.Limitedpartnersshareintheprofitsofthebusiness,buttheirlossesarelimitedtotheextentoftheirinvestment.Limitedpartnersareusuallynotinvolvedintheday-to-dayoperationsofthebusiness.FilingwiththeWashingtonSecretaryofStateisrequired.Note:BeginninginJanuary2010,aLimitedPartnershipmayopttobecomeaLimitedLiabilityLimitedPartnershipbyincludingastatementtothateffectinitscertificateoflimitedpartnership.Statusasalimitedliabilitypartnershipprovidesgeneralpartnerswithashieldfromliabilityforobligationsofthelimitedliabilitylimitedpartnership.LimitedLiabilityPartnership(LLP)ALimitedLiabilityPartnership(LLP)issimilartoaGeneralPartnershipexceptthatnormallyapartnerdoesnothavepersonalliabilityforthenegligenceofanotherpartner.Thisbusinessstructureisusedmostbyprofessionalsuchasaccountantsandlawyers.FilingwiththeWashingtonSecretaryofStateisrequired.CorporationACorporationisamorecomplexbusinessstructure.Acorporationhascertainrights,privileges,andliabilitiesbeyondthoseofanindividual.Doingbusinessasacorporationmayyieldtaxorfinancialbenefits,butthesecanbeoffsetbyotherconsiderations,suchasincreasedlicensingfeesordecreasedpersonalcontrol.Corporationsmaybeformedforprofitornonprofitpurposes.FilingwiththeWashingtonSecretaryofStateisrequired.NonprofitCorporationANonprofitCorporationisalegalentityandistypicallyruntofurtheranidealorgoalratherthanintheinterestsofprofit.Manynonprofitsservethepublicinterest,butsomeengageinprivatesectoractivities.Ifyournonprofitorganizationis,orplansto,raisefundsfromthepublic,itmayalsoberequiredtoregisterwiththeCharitiesProgramoftheWashingtonSecretaryofState.Charitableactivitiesmayrequireadditionalregistration.ContacttheOfficeoftheSecretaryofStateformoreinformation.LimitedLiabilityCompany(LLC)ALimitedLiabilityCompany(LLC)iscomposedofoneormoreindividualsorentitiesthroughaspecialwrittenagreement.Theagreementincludes:provisionsformanagement,abilitytoassigninterests,anddistributionofprofitsandlosses.Limitedliabilitycompaniesarepermittedtoengageinanylawful,for-profitbusinessoractivityotherthanbankingorinsurance.FilingwiththeWashingtonSecretaryofStateisrequired.TrustATrustisalegalrelationshipinwhichoneperson,thetrustee,holdsthetitletoproperty(thetrustestateortrustproperty)forthebenefitofanotherperson,thebeneficiary.MassachusettsTrustAMassachusettsTrustisanunincorporatedbusinesswiththepropertybeingheldandmanagedbythetrusteesfortheshareholders.Thetrusteesareconsideredemployeessincetheyworkforthetrust.FilingwiththeWashingtonSecretaryofStateisrequired.FileaMasterBusinessApplicationTheMasterBusinessApplicationisasimplifiedformusedtoapplyformanystatelicenses,registrations,andpermits.Itisalsousedtoapplyforsomecitylicenses.Whoshouldfile,andwhen?YoumustfileaMasterBusinessApplicationwhenyoufirststartyourbusiness,orwhenyouchangeorupdateyourbusiness.Youwillneedtofile(orre-file)ifyouwantto:GetastatebusinesslicenseorUnifiedBusinessIdentifier(UBI)numberGetanewcityorspecialtylicense(suchasaliquorlicense)ChangeownershipofabusinessOpenorchangebusinesslocationsRegisterorchangeatradenameHireemployees(includingminorsandworkersinthehome)ChangeyourunemploymentorindustrialinsurancecoverageHowtofileThereare3waystofiletheMasterBusinessApplicationandsupplementalforms:FileonlineCompleteaMasterBusinessApplicationonline.PaywithaMasterCard,Visa,orAmericanExpresscreditordebitcard(giftcardscannotbeused).Filingonlineisn’trecommendedforsomebusinesses.Seethelistofbusinessesthatshouldn'tfileaMasterBusinessApplicationonlinefordetails.FilebymailCompletetheMasterBusinessApplicationandanysupplementalformsthatapplytoyourbusiness.Tofindoutwhichsupplementalformsyou'llneed,seetheBusinessLicensingGuide.Sendyourcompletedapplication,supplementalforms,andacheckormoneyorderpayableto“WashingtonStateTreasurer”forthefeesto:MasterLicenseServiceDepartmentofLicensingPOBox9034Olympia,WA98507-9034FileinpersonVisitanybusinesslicensingoffice.Whatisthefastestwaytofile?Yourapplicationwillbeprocessedmorequicklyifyoufileonline.Applicationsfiledinpersontakeaboutthesameamountoftimetoprocessasthosefiledbymail.HireemployeesBeforeyouhireIfyouarestartinganewbusiness,youmustsubmitaMasterBusinessApplicationtoregisterasanemployerbeforeyoucanhireemployees.Ifyouhaveanestablishedbusinessandareplanningtohireemployees(includingminorsandworkersinthehome),youmustfileaMasterBusinessApplicationagainbeforeyouhire.HowtofileaMasterBusinessApplicationWhenyoufillouttheMasterBusinessApplication,select“HireEmployees”or“HireEmployeesunder18”underPurposeofApplication.Youmustplantohireemployeeswithin90daysofsubmittingyourMasterBusinessApplication.TherearethreewaystosubmitaMasterBusinessApplication:FileaMasterBusinessApplicationonlineandpayingthefeebyMasterCard,Visa,orAmericanExpresscreditordebitcard(giftcardscannotbeused).Filingonlineisn’trecommendedforsomebusinesses.Seethelistofbusinessesthatshouldn'tfileaMasterBusinessApplicationonlinefordetails.FilebymailbysendingacompletedMasterBusinessApplicationformandthe$15fee(checkormoneyorder)to:MasterLicenseServiceDepartmentofLicensingPOBox9034Olympia,WA98507-9034Fileinpersonatabusinesslicensingoffice.Formoreinformationaboutfilingyourapplication,seeFileaMasterBusinessApplication.Workers'compensationandunempbymentinsuranceAllbusinesseshiringemployeesarerequiredtoregisterforworkers'compensationandunemploymentinsurance.BycompletingtheMasterBusinessApplication,youwillberegisteredforworkers'compensationattheDepartmentofLaborandIndustriesandunemploymentinsuranceattheEmploymentSecurityDepartment.Afterfilingyourapplication,theDepartmentofLaborandIndustriesandtheEmploymentSecurityDepartmentwillsendyouinformationaboutemployeequarterlyreportforms.FrequentlyaskedquestionsWhoisanemployee?Anemployeeissomeonesubjecttoyourcontrol.Controlexistswhentheemployerdeterminestheemployees'workschedule,hours,andjobresponsibilities.Therearedifferenttypesofemployees:AdultsEmployeesunderage18EmployeesworkinginWashingtonforanout-of-statebusinesswithnoWashingtonlocationPeoplethatworkinoraroundyourhomeIfyouwillbehiringemployees,youmustindicatethisonyourMasterBusinessApplication.Whoisanindependentcontractor?Independentcontractorsarenotconsideredemployees.Theyengageintheirownindependentoccupationorbusiness,andareregisteredorlicensedwiththeappropriatestateandfederalagencies.Theyusuallyadvertisetheirservicesandusuallyhaveasignificantinvestmentintheirbusiness.Theyalsokeepbusinessrecordsandfiletaxesasabusiness.Youcanexpectanindependentcontractortoprovideeverythingnecessarytocompletetheirjob.Ifyouarehiringindependentcontractors,donotlistthemasemployeesonyourMasterBusinessApplication.Arethereanyspecialrequirementsforhiringaminororemployeeunder18?Ifyouplantohireemployeeswhoareunder18,youmustalsofileforapermittoemployminors.UsetheMasterBusinessApplicationtoapplyforaMinorWorkPermit.Ifyouplantohireemployeesunder16,contacttheDepartmentofLaborandIndustriesforadditionalrequirements.SpecialtylicensesThespecialtylicenseslistedbelowareavailablethroughtheMasterLicenseService.Inmanycases,youwillalsoneed:statetaxregistration.industrialinsurance(workers'compensation).unemploymentinsurance.tradenameregistration.cityandcountylicenses.TypeoflicenseLicensefeeBulkfertilizerdistributor$25perlocationCigaretteretailerSeealso:Tobaccoproductsretailer$93perlocationCigarettevendingmachine$30permachineCigarettewholesaler$650mainlocation$115eachbranchlocationCollectionagency—instate$650mainlocationinWA$350eachbranchlocation(inWashingtonoroutofstate)Collectionagency—outofstate$325mainlocationinWA$175eachbranchlocationCommercialtelephonesolicitor$72perlocationEgghandler/dealer$30firstlocation$15eachadditionallocationEmploymentagency$783mainlocation$540eachbranchlocationEmploymentdirectoryserviceNofeeLimousine$40perlocation$25perlimousineforVehicleCertificates$25perlimousineforVehicleInspectionReportLiquorlicensesVariablefeesLotteryretailer$25perlocation(one-time,nonrefundable)Manufactured/mobilehomecommunity$10permanufactured/mobilehomeMinorworkpermitNofeeNurseryretailer/wholesalerVariablefeesPesticidedealer$67perlocationPrivateinvestigatoragency$600withunarmedprincipal$700witharmedprincipalNofeeforeachadditionallocationRentalcarregistrationNofeeSeeddealer$25perlocationSelleroftravel$202perlocationShopkeeper$35perlocationTobaccodistributorSeealso:Cigaretteretailer$650mainlocation$115eachbranchlocation(Feewaivedifyouarealsoapplyingfororalreadyhavecigarettewholesalerlicense.)TobaccoproductsretailerSeealso:Cigaretteretailer$93perlocation(Feewaivedifyouarealsoapplyingfororalreadyhavecigaretteretailerlicenseatsamebusinesslocation.)Undergroundstoragetank$160pertankUsedvehiclebatterycollector$15perlocationVehicleandvesseldealerVariablefeesVehiclemanufacturerVariablefeesVehiclesforhire(includestaxis)$20forpermit$20pervehicleforcertificatesVehicletransportanddisposalVariablefeesWastetirecarrier$200perlocationplus$50pervehicle($50nonrefundable)Wastetirestoragesiteowner$250perlocation($50nonrefundable)WeighingandmeasuringdevicesVariablefeesWhitewaterriveroutfitter$25perlocationX-rayfacilityanddevicesVariablefeesMyspecialtylicenseisnotlistedhere.HowdoIlearnmoreaboutothertypesofspecialtyorprofessionallicenses?IfyouneedalicensethatisnotavailablethroughMasterLicenseService(i.e.,contractors,daycare,gamblinglicenses,etc.),fileaMasterBusinessApplicationandcontacttheregulatoryagencieslistedinyourBusinessLicensingGuidetogetmoreinformationaboutthoselicenses.Youcanalsoconsultthelistoflicenses.CityandcountylicensesMasterLicenseServicenowprocessesbusinesslicenseapplicationsformanycities.ThismeansyoumaybeabletousetheMasterBusinessApplicationandaddendatoapplyforcitylicensesatthesametimeyouapplyforstatelicensesandregistrations.ParticipatingcitiesYoumayuseMasterLicenseServicetoapplyforbusinesslicensesatthefollowingparticipatingcities.Selectacitytofindouthowtogetformsandapplyforcitylicenses.Anacortes?Ilwaco?RichlandBellevue?Issaquah?RustonBlaine?lakeStevens?SammamishBonneylake?libertylake?SkykomishCovington?LongBeach?SpokaneValleyDuvall?longview?StanwoodEatonville?Marysville?SultanFircrest?Monroe?SumnerGigHarbor?Prosser?Tumwater?PullmanOthercitiesandcountiesIfyouwillperformyourworkinanycityorcountyNOTlistedabove,pleasecontactthemdirectlytodetermineifadditionallicensesareneeded.Frequentlyaskedquestions:NewbusinessesDotheownersqualifyfororneedunemploymentorindustrialinsurance?ToobtainthisinformationyoushouldcontactDepartmentofLaborandIndustriesandtheEmploymentSecurityDepartment.WhenwillIreceivemytaxreportingforms?YoushouldreceiveyourtaxformsfromDepartmentofRevenue,DepartmentofLaborandIndustries,andtheEmploymentSecurityDepartmentattheendofthefirstquarterinwhichyoustartreporting.HowoftenwillIneedtocompletetaxreports?Newaccountsaregenerallyassignedaquarterlyreportingfrequency;however,youmaychangeyourreportingfrequencytomonthlyorannually.Youwillbenotifiedofanychangesandsenttheappropriatetaxreturnsforfiling.WhatifIchangemystartdateaftermyapplicationwasfiled?YoumaychangeorcorrectyourfirstactivitydatebysimplysendingsomethinginwritingtoMasterLicenseService.Howlongwillittaketoprocessmyapplication?Theprocessingtimeofyourapplicationcanrangefrom10daysfortheonlineapplicationto3-6weeksforthepaperapplication.WhencanIusemyUBInumber?Assoonasitisassigned,youmaybeginusingyourUBInumberforbusinesspurposes.Somebusinesslicensesrequirethatyouhavethelicensepostedbeforeyoucanofficiallyopenyourbusinesstothepublic.Whenaremylicensesactive?YoumaybeginbusinessoperationsimmediatelyafteryourUBInumberisassigned,aslongasyoudonotneedanyadditionallicensesthatrequireagencyapproval(forinsta