Restaurant permits and licenses in Washington
The statewide credentials every restaurant needs to operate in Washington, plus city-specific guides for the cities we cover.
This page covers only the Washington statewide credentials for restaurants. Federal credentials that apply nationwide are on the Restaurants overview, and each city layers its own permits on top.
The credentials below are the Washington-wide requirements that apply to every restaurant in the state. Each city and county layers its own permits, fees, and inspections on top. To see the requirements for a specific city, choose it from the Washington cities list below.
Washington credential overview
| Credential | Level | Fee | Renewal |
|---|---|---|---|
| Washington State Business License (Unified Business Identifier) | State | $50 to open the business and its UBI, $5 to register a trade name, and a $5 processing fee a year to renew; $10 for later changes such as adding employees, before any endorsements | Annual |
| Retail Sales Tax Registration (Prepared Food) | State | No registration fee; set up with the business license. The rate is 6.5% state plus a destination-based local add-on, so confirm the combined rate for your address at the DOR rate lookup | Ongoing; returns filed monthly, quarterly, or annually by volume |
| Business and Occupation (B&O) Tax | State | 0.471% of gross receipts under the retailing classification through 2026, rising to 0.50% on January 1, 2027; no flat fee and no deduction for costs | Filed on the same excise return as sales tax |
| Retail Food Establishment Permit | State | Set by each local health jurisdiction and tiered by risk; see your city page for local amounts | Annual |
| Food Establishment Plan Review | State | Set by each local health jurisdiction; see your city page for local amounts | One-time per build or remodel |
| Washington Food Worker Card | State | $10 per card | First card valid 2 years, then 3 years on renewal; 5 years with approved added training |
| Certified Food Protection Manager (CFPM) Certificate | State | Exam and course fees vary by provider, commonly around $15 to $200 | Every 5 years; if your certified manager leaves, you have 60 days to name another |
| Washington Employer Accounts (Workers Comp, Unemployment, Paid Leave, WA Cares) | State | No fee to open; ongoing premiums by classification and payroll (L&I workers comp by hours, plus unemployment, Paid Family and Medical Leave at 1.13% of wages for 2026, and WA Cares at 0.58%) | Quarterly reporting |
| Spirits, Beer, and Wine Restaurant License (only if you serve alcohol) | State | $2,200 a year if at least half the floor is dedicated dining, $2,700 if less; a beer and wine only restaurant license is $600, and a withdrawn or denied application forfeits a $112.50 processing charge | Annual |
| Mandatory Alcohol Server Training (MAST) Permit (only if you serve alcohol) | State | Set by the training provider; the LCB charges $5 for a replacement permit | Every 5 years |
Washington cities
City and county rules stack on top of the statewide credentials.
Each restaurant credential in Washington, explained
Grouped by the level of government that issues it, broadest first. Every restaurant in Washington needs these regardless of city.
State level
10 credentials
Washington State Business License (Unified Business Identifier)
The one filing every Washington restaurant starts with: a single Business License Application returns your nine-digit Unified Business Identifier and, on the same form, opens your Department of Revenue tax accounts and, once you check that you will hire, your L&I and Employment Security employer accounts. Your liquor license is later applied for as an endorsement on this same license. Register your restaurant's trade name here too.
- Fee
- $50 to open the business and its UBI, $5 to register a trade name, and a $5 processing fee a year to renew; $10 for later changes such as adding employees, before any endorsements
- Renewal
- Annual
- Processing
- About 10 business days online, longer if an endorsement needs review
Retail Sales Tax Registration (Prepared Food)
Where a bakery can sell exempt bread, a restaurant cannot: a sit-down kitchen is prepared food by definition, and because prepared food clears 75 percent of its sales, every plate, drink, and food item it sells is taxable. The local rate is set by where the customer takes the meal, generally your dining room. Watch the gray areas, an auto-gratuity added to a large party's check is taxable selling price, while a freely chosen tip is not.
- Issued by
- Washington Department of Revenue
- Fee
- No registration fee; set up with the business license. The rate is 6.5% state plus a destination-based local add-on, so confirm the combined rate for your address at the DOR rate lookup
- Renewal
- Ongoing; returns filed monthly, quarterly, or annually by volume
- Processing
- Active as soon as the UBI issues
Business and Occupation (B&O) Tax
This is the tax that catches restaurateurs from income-tax states off guard. The B&O tax falls on gross receipts, not profit, with nothing deducted for food, labor, or rent, so a thin-margin kitchen owes it even in a losing year, on top of the sales tax it already collects from guests. Restaurant income reports under retailing. A small-business credit, up to $55 a month, zeroes out the liability for lower-revenue shops and is applied automatically when you file in My DOR.
- Issued by
- Washington Department of Revenue
- Fee
- 0.471% of gross receipts under the retailing classification through 2026, rising to 0.50% on January 1, 2027; no flat fee and no deduction for costs
- Renewal
- Filed on the same excise return as sales tax
- Processing
- Active with your DOR registration
Retail Food Establishment Permit
No one may cook and serve the public in Washington without this permit, required statewide under WAC 246-215 but applied for, inspected, and priced by your local health department rather than a state agency, so the dollar figure is a city-page detail. A full-service kitchen is a high-risk operation and draws more frequent inspections than a counter reheating packaged food. The permit is non-transferable, so buying an open restaurant means applying fresh.
- Fee
- Set by each local health jurisdiction and tiered by risk; see your city page for local amounts
- Renewal
- Annual
- Processing
- Weeks to months; issued only after a pre-opening inspection
Food Establishment Plan Review
Before you build a new restaurant or remodel one in a way that touches food handling, you submit plans to the local health jurisdiction for review and approval under WAC 246-215. There is no separate state review; the county or city health department handles it start to finish, and you must pass its pre-opening inspection before the food establishment permit issues and the doors open.
- Fee
- Set by each local health jurisdiction; see your city page for local amounts
- Renewal
- One-time per build or remodel
- Processing
- Weeks; approval and a pre-opening inspection both come before you open
Washington Food Worker Card
Every person in the restaurant who touches food or food-contact surfaces needs a Food Worker Card, which means cooks, servers, bartenders, bussers, and dishwashers, not just the kitchen. A new hire has 14 days to get one. The only valid online source is foodworkercard.wa.gov; lookalike .com sites do not count, and the card is good in any Washington county.
- Fee
- $10 per card
- Renewal
- First card valid 2 years, then 3 years on renewal; 5 years with approved added training
- Processing
- Same day; the online course and test take about 45 minutes
Certified Food Protection Manager (CFPM) Certificate
Do not confuse this with the $10 Food Worker Card. Since March 1, 2023, Washington requires any restaurant that cooks on site to keep at least one employee holding a nationally accredited manager certificate, a separate proctored exam, with the certificate on site for inspection. The manager need not be present every hour, but the certificate has to be on file before you pass your pre-opening inspection, so line it up early.
- Fee
- Exam and course fees vary by provider, commonly around $15 to $200
- Renewal
- Every 5 years; if your certified manager leaves, you have 60 days to name another
- Processing
- Set by the provider; the proctored exam result is same day
Washington Employer Accounts (Workers Comp, Unemployment, Paid Leave, WA Cares)
A restaurant runs on staff, so this almost always applies. Checking the employer box opens all four at once: workers compensation through the L&I state monopoly, which no private carrier can replace, plus unemployment insurance, Paid Family and Medical Leave, and the WA Cares long-term-care fund through Employment Security. Part-time and seasonal hires count, employers under 50 staff skip only the employer share of Paid Leave, and everything reports quarterly.
- Fee
- No fee to open; ongoing premiums by classification and payroll (L&I workers comp by hours, plus unemployment, Paid Family and Medical Leave at 1.13% of wages for 2026, and WA Cares at 0.58%)
- Renewal
- Quarterly reporting
- Processing
- Opened with the business license when you mark that you will hire
Spirits, Beer, and Wine Restaurant License (only if you serve alcohol)
Only if your restaurant pours alcohol. A full-service spirits, beer, and wine license under RCW 66.24.400 carries food service, kitchen, and floor-space conditions, and you apply for it as an endorsement through the same business license application. Washington does not make you win a local recommendation first: the LCB notifies your city or county and any school or church within 500 feet and gives them up to 60 days to object, so a quiet location clears faster than a contested one. Add-ons like catering or wine to go carry their own annual fees.
- Fee
- $2,200 a year if at least half the floor is dedicated dining, $2,700 if less; a beer and wine only restaurant license is $600, and a withdrawn or denied application forfeits a $112.50 processing charge
- Renewal
- Annual
- Processing
- About 60 to 90 days, longer if the local authority objects
Mandatory Alcohol Server Training (MAST) Permit (only if you serve alcohol)
Only if your restaurant pours alcohol. Anyone who serves, pours, mixes, or supervises alcohol sales needs a MAST permit, with a new hire allowed 60 days to earn one. A Class 12 mixologist permit (age 21 and up) covers mixing, tap pours, tastings, and supervising, and at least one Class 12 holder must be on duty whenever you are open; a Class 13 server permit (ages 18 to 20) covers taking and delivering drink orders but not mixing spirits. Working without a valid permit risks a citation for the worker and license trouble for you.
- Fee
- Set by the training provider; the LCB charges $5 for a replacement permit
- Renewal
- Every 5 years
- Processing
- Course is same day; the permit is mailed within 30 days, with no temporary permit in between
Washington-specific things to watch for
Frequently asked questions
What licenses do I need to open a restaurant in Washington?
At the state level, on top of a federal EIN, you need a Washington business license and UBI, sales tax and B&O tax accounts, a retail food establishment permit and plan review issued by your local health department under WAC 246-215, a Certified Food Protection Manager certificate for at least one employee, and Food Worker Cards for all staff. If you hire, you also open L&I and Employment Security accounts, and if you pour alcohol you add an LCB liquor license and MAST permits.
How much is a liquor license in Washington state for a restaurant?
A full-service spirits, beer, and wine restaurant license runs $2,200 a year when at least half your floor space is dedicated dining, or $2,700 when less than half is, under fees effective July 27, 2025. A beer and wine only restaurant license is $600 a year. A withdrawn or denied application forfeits a $112.50 processing charge. These are the state LCB fees and do not include local health permits or staff training.
Do I need a food handlers permit to work in a restaurant in Washington?
Yes. Every food service worker, including cooks, servers, bartenders, bussers, and dishwashers, must hold a Washington Food Worker Card. A new hire has 14 days to get one. It costs $10, comes from your local health department or the official site foodworkercard.wa.gov, and is valid statewide. The first card lasts 2 years, then 3 on renewal, or 5 with documented added training.
What is the B&O tax for a restaurant in Washington?
Restaurants report under the retailing B&O classification at 0.471 percent of gross receipts, rising to 0.50 percent on January 1, 2027. It is a gross-receipts tax with no deduction for food, labor, or other costs, levied separately from the sales tax you collect from customers. A small-business credit of up to $55 a month can reduce or eliminate it for lower-revenue restaurants and is applied automatically when you file in My DOR.
You just read through every credential your restaurant needs in Washington.
Each one has a different renewal date, a different fee, and a different agency. CredentiAlert tracks all of them and reminds you before any of them lapse, so you can spend your time running your business, not managing a renewal calendar.
- WA Department of Revenue, Apply for a Business License
- WA Department of Revenue, Restaurants and Retailers of Prepared Food
- WA Department of Revenue, Business and Occupation Tax
- WAC 458-20-124, Restaurants, Cocktail Bars, Taverns
- WA Department of Health, Food Safety Rules (WAC 246-215)
- WAC 246-215-02107, Certified Food Protection Manager
- WA Department of Health, Food Worker Card
- WA Food Worker Card (official site)
- WA Labor and Industries, Workers Compensation
- WA Paid Leave, Employer Roles and Responsibilities
- WA Liquor and Cannabis Board, Retail Liquor Licenses and Fees
- WA Liquor and Cannabis Board, Mandatory Alcohol Server Training
Last verified 2026-06-05. Requirements change. Always confirm with the issuing department before applying.