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WA580 obligations4 jurisdictions

Sumas compliance requirements

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

Breakdown: 106 federal requirements, 435 Washington state filings, 38 Whatcom County requirements, and 1 Sumas-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)

Whatcom County Obligations(38)

Administrative Use Permit (Whatcom County)

ONE TIMEPERMIT

Whatcom County Planning and Development Services requires an Administrative Use Permit (ADM) for uses that are not normally permitted in a zoning district but may be approved administratively without ...

Business Personal Property Tax Return (Whatcom County)

ANNUALTAX FILING

Washington law (RCW 84.40.020) requires all businesses in Whatcom County to file an annual Personal Property Listing with the Whatcom County Assessor reporting all tangible business assets — including...

Camp Operating Permit (Whatcom County)

ANNUALPERMIT

Whatcom County Health and Community Services requires camps operating in Whatcom County to obtain a camp permit. This applies to youth camps, organizational camps, recreational camps, and similar faci...

Commercial Building Permit (Whatcom County)

ONE TIMEPERMIT

Whatcom County Planning and Development Services requires a commercial building permit for the construction, alteration, or tenant improvement of any commercial, industrial, or mixed-use structure in ...

Commercial Sign Permit (Whatcom County)

ONE TIMEPERMIT

Whatcom County Planning and Development Services requires a sign permit for the installation, alteration, or relocation of commercial signs in unincorporated Whatcom County. Sign regulations are gover...

Conditional Use Permit (Whatcom County)

ONE TIMEPERMIT

Whatcom County requires a Conditional Use Permit (CUP) for land uses that are not normally permitted in a particular zoning district but may be allowed subject to conditions set by the Hearing Examine...

Critical Areas Review (Whatcom County)

ONE TIMEPERMIT

Whatcom County requires critical areas review under WCC Chapter 16.16 for development proposals that may affect wetlands, geologically hazardous areas, frequently flooded areas, critical aquifer recha...

Demolition Permit (Whatcom County)

ONE TIMEPERMIT

A demolition permit is required in unincorporated Whatcom County for the demolition or removal of buildings, structures, storage tanks, and utilities. The permit ensures proper handling of hazardous m...

Designated Forest Land Property Tax Classification (Whatcom County)

ONE TIMETAX FILING

Whatcom County administers the Designated Forest Land program under RCW 84.33, which allows qualifying timberland to be assessed at its value for growing and harvesting timber rather than highest and ...

Fire System Construction Permit (Whatcom County)

ONE TIMEPERMIT

The Whatcom County Fire Marshal's Office requires a Fire System Construction Permit for the installation, modification, or repair of fire protection systems in unincorporated Whatcom County. This cove...

City Obligations(1)

Sumas Business License (City Endorsement)

ANNUALREGISTRATION

All businesses located within or conducting business within Sumas city limits must obtain a Sumas city business license endorsement on their Washington State business license. Sumas joined the DOR Bus...

Est. fee: $25 (Fee based on gross annual income within city limits. Contact city at cityofsumas.com for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

17,163

Obligations tracked

16,959

Source citations

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