Frequently asked questions: New businesses

Do the owners qualify for or need unemployment or industrial insurance?
To obtain this information you should contact Department of Labor and Industries and the Employment Security Department.
When will I receive my tax reporting forms?
You should receive your tax forms from Department of Revenue, Department of Labor and Industries, and the Employment Security Department at the end of the first quarter in which you start reporting.
How often will I need to complete tax reports?
New accounts are generally assigned a quarterly reporting frequency; however, you may change your reporting frequency to monthly or annually. You will be notified of any changes and sent the appropriate tax returns for filing.
What if I change my start date after my application was filed?
You may change or correct your first activity date by simply sending something in writing to Master License Service.
How long will it take to process my application?
The processing time of your application can range from 10 days for the online application to 3-6 weeks for the paper application.
When can I use my UBI number?
As soon as it is assigned, you may begin using your UBI number for business purposes. Some business licenses require that you have the license posted before you can officially open your business to the public.
When are my licenses active?
You may begin business operations immediately after your UBI number is assigned, as long as you do not need any additional licenses that require agency approval (for instance liquor, lottery, or vehicle dealers). For licenses that need approval there is a waiting period while the appropriate agencies complete the process.
What will happen after I file the Master Business Application and receive my UBI?

We will mail you a Registration and License document (business license), and the Department of Revenue will send you information about handling sales tax and business and occupation taxes. If you indicate on the Master Business Application that you plan to hire employees, the Department of Labor and Industries and the Employment Security Department will send you information concerning employee quarterly report forms.

To learn more about tax reporting in WA, watch this video workshop from Department of Revenue in English or Spanish.

Do I have to renew my Master License?

If your business is a corporation, a limited liability company, a limited liability partnership, or requires a specialty license available through the Master License Service, your license will renew annually. The expiration date is determined at the time of application and will be printed on the top right hand side of your Registration and Licenses Document under the Unified Business Identifier (UBI) number.

Master License Service sends a courtesy renewal notice to owners approximately 45 days before their license expires. If you do not receive a renewal notice, please contact the Master License Service at (360) 664-1400.

For those licenses not handled through the Master License Service, contact the regulatory agency listed on your license or permit.