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WA618 obligations4 jurisdictions

Spokane compliance requirements

Every filing obligation for small businesses operating in Spokane, Washington — federal, state, county, and city-specific.

Breakdown: 106 federal requirements, 435 Washington state filings, 41 Spokane County requirements, and 36 Spokane-specific requirements. Each obligation links to an authoritative source — the official government page where available, or the authorized filing portal or publisher otherwise.

Federal Obligations(106)

1099-NEC Filing — Nonemployee Compensation

ANNUALTAX FILING

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

ADA Title III — Accessibility Compliance for Public Accommodations

AS NEEDEDREGISTRATION

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

ATF Federal Explosives License/Permit

ONE TIMEINDUSTRY LICENSE

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

Est. fee: $200 ($200 for a manufacturer/importer/dealer license (3-year term). $100 for a user permit (3-year term). Employee Possessor background check fees may apply separately.)Filing link → (opens in new tab)Source → (opens in new tab)

ATF Form 4473 Firearms Transaction Recordkeeping

AS NEEDEDINDUSTRY LICENSE

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Est. fee: $0 (No fee. Form 4473 is a recordkeeping obligation, not a filing.)Filing link → (opens in new tab)Source → (opens in new tab)

BIS Export Controls — Export Administration Regulations (EAR)

AS NEEDEDPERMIT

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

Est. fee: $0 (No fee for export license applications. Compliance program costs vary.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Beneficial Ownership Information

ONE TIMEREGISTRATION

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Est. fee: $0 (No filing fee. Filing is done online at boiefiling.fincen.gov.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Updated Report (Ownership Changes)

AS NEEDEDREGISTRATION

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

CAN-SPAM Act Compliance

AS NEEDEDREGISTRATION

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Est. fee: $0 (No filing fee — CAN-SPAM is a compliance-posture obligation with no registration or filing required.)Source → (opens in new tab)

CBP Import Entry — Customs Declaration for Imported Goods

AS NEEDEDTAX FILING

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

COBRA Notice Requirements — Continuation of Health Coverage

AS NEEDEDEMPLOYMENT

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

Washington State Obligations(435)

5-Year Business Record Retention (WAC 458-20-254)

AS NEEDEDTAX FILING

All businesses registered with the Washington Department of Revenue must keep complete and adequate records for a minimum of 5 years from the date the tax return was due or filed, whichever is later. ...

Acupuncture & East Asian Medicine Practitioner License

ANNUALINDUSTRY LICENSE

DOH license for acupuncture and East Asian medicine practitioners in Washington. Renewed annually on the licensee's birthday. RCW 18.06.

Agriculture-Specific Safety Program (WAC 296-307)

ANNUALEMPLOYMENT

Agricultural employers with one or more employees must maintain a written Accident Prevention Program (APP) tailored to agricultural operations per WAC 296-307. This includes compliance with the Worke...

Est. fee: $0 (No filing fee. Compliance costs include developing the written program, training materials, and safety equipment.)Filing link → (opens in new tab)Source → (opens in new tab)

Air Quality Notice of Construction Permit

ONE TIMEPERMIT

Washington businesses that install new sources of air pollution or modify existing sources must obtain a Notice of Construction (NOC) permit from the Department of Ecology or their local clean air age...

Air Quality Registration (Sub-Title V)

ANNUALPERMIT

Washington manufacturing facilities that emit air contaminants but do not require a Title V operating permit must register with the Department of Ecology or the local clean air agency under WAC 173-40...

Est. fee: $750 ($200-$3,000+ annually depending on the type and volume of emissions and the local clean air agency's fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Ambulance / EMS Service License

ANNUALINDUSTRY LICENSE

Businesses operating ambulance or emergency medical services in Washington must obtain an EMS Service License from the Department of Health. Each ambulance vehicle also requires a separate vehicle lic...

Est. fee: $300 (Service license fee plus separate per-vehicle license fees. Fees vary by service level (BLS vs ALS).)Filing link → (opens in new tab)Source → (opens in new tab)

Ambulance Service License

EVERY 2 YEARSINDUSTRY LICENSE

DOH license for ambulance services in Washington. Renewed every two years. Fees set by DOH. RCW 18.73.

Ambulatory Surgical Facility License

EVERY 3 YEARSINDUSTRY LICENSE

DOH license for ambulatory surgical facilities in Washington. Renewed every three years. Fees range from $12,900 to $27,200 based on procedure volume and accreditation status. RCW 70.230.

Est. fee: $12900 ($12,900 to $27,200 based on procedure volume and accreditation status.)Filing link → (opens in new tab)Source → (opens in new tab)

Animal Massage Practitioner Certification

ANNUALINDUSTRY LICENSE

Individuals providing animal massage services in Washington must obtain certification from the Department of Health. Certification requires passing an approved examination and meeting education requir...

Est. fee: $125 (Certification renewal fee; initial application and exam fees are additional.)Filing link → (opens in new tab)Source → (opens in new tab)

Annual Report

ANNUALREGISTRATION

All LLCs and corporations registered in Washington must file an Annual Report with the Secretary of State each year to remain in good standing.

Est. fee: $70 (Filing fee is $70 for LLCs and corporations (increased from $60 in 2024).)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane County Obligations(41)

Agricultural Burning Permit (Spokane County)

ANNUALPERMIT

The Spokane Regional Clean Air Agency (SRCAA) requires an agricultural burning permit for any agricultural burning conducted in Spokane County. Agricultural burning is limited to bona fide commercial ...

Air Quality Business Registration (Spokane County)

ANNUALREGISTRATION

The Spokane Regional Clean Air Agency (SRCAA) requires annual registration for approximately 600 commercial and industrial facilities that are sources of air pollution in Spokane County. Regulated ope...

Aquifer Protection Area Fee (Spokane County)

ANNUALTAX FILING

Spokane County imposes an annual Aquifer Protection Area (APA) fee on properties within the designated APA to protect the Spokane Valley-Rathdrum Prairie Aquifer, the sole source drinking water for ov...

Asbestos Renovation/Demolition Notification (Spokane County)

ONE TIMETAX FILING

The Spokane Regional Clean Air Agency (SRCAA) requires notification before any renovation or demolition project in Spokane County that may disturb asbestos-containing materials. Building owners and co...

Boundary Line Adjustment (Spokane County)

AS NEEDEDPERMIT

Spokane County's Current Planning section processes Boundary Line Adjustments (BLAs) for properties in unincorporated Spokane County. A BLA adjusts the boundary between two or more adjacent parcels wi...

Business Personal Property Tax Return (Spokane County)

ANNUALTAX FILING

Washington law (RCW 84.40.020) requires all businesses in Spokane County to file an annual Personal Property Listing with the Spokane County Assessor reporting all tangible business assets in use as o...

Cannabis Production Air Quality Standards (Spokane County)

ANNUALPERMIT

The Spokane Regional Clean Air Agency (SRCAA) has established specific air quality standards for licensed cannabis (marijuana) producers and processors operating in Spokane County. Cannabis operations...

Commercial Building Permit (Spokane County)

ONE TIMEPERMIT

Spokane County Building & Planning Department requires a building permit for all new commercial construction, additions, renovations, and change-of-use projects in unincorporated Spokane County. Full ...

Commercial Kennel License (Spokane County)

ANNUALINDUSTRY LICENSE

Spokane County Code Title 5 requires a commercial kennel license for any private kennel establishment with more than a specified number of dogs. Commercial kennels include breeding operations, boardin...

Commercial On-Site Sewage System Operating Permit (Spokane County)

ANNUALPERMIT

The Spokane Regional Health District (SRHD) requires an annual operating permit for any commercial business in Spokane County that uses an on-site sewage system (septic system) rather than being conne...

City Obligations(36)

Spokane Admissions Tax

QUARTERLYTAX FILING

Businesses that charge for admission to entertainment events, amusement places, or recreational facilities in Spokane must collect and remit a 5% admissions tax.

Spokane Alarm System Registration

ANNUALREGISTRATION

All alarm systems (burglar, panic, holdup) within Spokane city limits must be registered with the False Alarm Reduction Program per SMC 10.48.050. Unregistered alarm systems are not eligible for polic...

Est. fee: $35 (Annual registration fee: $35 for commercial alarm systems, $25 for residential. Late registration penalties may apply.)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane Amusement/Entertainment Facility License

ANNUALINDUSTRY LICENSE

Any business operating as an amusement or entertainment facility in Spokane — including venues hosting concerts, dances, carnivals, circuses, teen clubs, all-ages venues, or cabarets as a regular cour...

Est. fee: $200 (License fee varies based on facility type and capacity. Contact Taxes & Licenses at 509.625.6070 for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane B&O Tax

QUARTERLYTAX FILING

Businesses operating in Spokane must file and pay the Spokane Business & Occupation tax on gross receipts. Filed with the City of Spokane.

Spokane Business License

ANNUALREGISTRATION

All businesses located within or conducting business within Spokane city limits must obtain a Spokane General Business Registration. The fee is based on number of employees working within the city. Li...

Spokane Certificate of Occupancy

ONE TIMEPERMIT

A Certificate of Occupancy (CO) is required before any new commercial building, addition, or change of use/occupancy can be occupied in Spokane. The CO Coordinator must be contacted at least 10 days b...

Est. fee: $250 ($250 fee for a Temporary Certificate of Occupancy. Final CO fee is typically included in the building permit fee. Additional fees may apply for multi-department coordination.)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane Charitable Solicitation Permit

AS NEEDEDPERMIT

Any person or organization soliciting charitable contributions within Spokane must obtain a Charitable Solicitation Permit per SMC Chapter 10.42. Charitable purposes include benevolent, philanthropic,...

Est. fee: $25 (Application fee for charitable solicitation permit. Contact Taxes & Licenses for current fee.)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane City Lodging Tax

MONTHLYTAX FILING

Hotels, motels, short-term rentals, and other transient lodging establishments in Spokane must collect and remit the city lodging tax on all stays of less than 30 consecutive days. The tax is in addit...

Spokane Commercial Building Permit

ONE TIMEPERMIT

Any commercial construction, addition, alteration, or remodel within Spokane city limits requires a Commercial Building Permit from the Department of Building Services per SMC 17G.010.150. Projects ma...

Est. fee: $500 (Fees based on project valuation per the Building Permit Fee Schedule. Plan review fees, processing fees, and state building code fees are due at submittal. Use the fee calculator at my.spokanecity.org/business/commercial/fee-calculators/.)Filing link → (opens in new tab)Source → (opens in new tab)

Spokane Commercial Change of Use Permit

ONE TIMEPERMIT

When a commercial space changes its occupancy classification (e.g., from retail to restaurant, office to assembly), the business must obtain a Change of Use permit from the City of Spokane Department ...

Est. fee: $300 (Fees vary based on the scope of work required for compliance with the new occupancy classification. Additional permit fees may apply for required building modifications.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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