Opening and Maintaining Your Restaurant

You're Open!

Congratulations! We hope you are celebrating your new business and enjoying restaurant ownership. As you get settled in, be sure to use the following lists to help keep track of important business items such as filing reports, renewing licenses or permits and filing taxes.

Each section will include the topic of report, the agency who you will need to report to, as well as the timeline and costs associated with each.

Owner standing in front of blue car sipping coffee in parking lot of new business.

Ongoing Reporting, Filing and Inspections

Employee Reports

State Unemployment Insurance; Washington State Employment Security Dept; Quarterly

State Worker’s Compensation Insurance; Washington State Dept. of Labor & Industries; Quarterly

State New Hire Reporting Program; Washington State Dept. of Social & Health Services; Within 20 days of hire

Federal Income Tax, Social Security & Medicare (Form 941); Internal Revenue Service; Report quarterly with monthly or semi-monthly payments

Federal Unemployment (Form 940); Internal Revenue Service; Report quarterly with quarterly payments

Federal Income Tax (W-2/W-3); Social Security Administration; Annually

Business Taxes

Spokane County Property Tax; Spokane County Treasurer; Semi-annually

Spokane County Personal Property Tax; Spokane County Treasurer; Semi-annually

State B&O Tax; Washington State Department of Revenue; Agency determination

State Retail Sales Tax; Washington State Department of Revenue; Agency determination

State Use Tax; Washington State Department of Revenue; Agency determination

Federal Business Income Tax; Internal Revenue Service; Agency determination

Get Expert Advice → Need an overview of state business taxes? Check out the New Business Tax Basics Guide.

License and Permit Renewals

*Some renewals also have inspections attached to them which will be bold and listed after frequency of renewal; if applicable.

Corporation and Limited Liability Corporations Renewal; Washington State Business Licensing Service; Annually    

State Business Specialty Licenses; Washington State Business Licensing Service; Annually    

Spokane Valley Business License; City Business Licensing Information; Annually    

*Fire Protection Confidence Testing; Spokane Valley Fire Department; Annually; Semi-annual and every 5 years

*Health District Food Establishment Permit; Spokane Regional Health District; Annually; Unannounced inspections

*State Liquor License; Washington State Liquor and Cannabis Control Board; Annually; New license technical support visit; annual inspection. Compliance visits at any time

*L&I Safety & Health; Washington State Dept of Labor & Industries; No frequency; Possible inspection at any time

Thank you!

We hope that you will decide to join us at The City of Spokane Valley!  For more information, contact our Economic Development Department or call (509) 720-5000.