Opening and Maintaining Your Restaurant

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.

Ongoing Reporting, Filing and Inspections

Employee Reports

Topic

Agency

Reports & Payments

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

Topic

Agency

Reports & Payments

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

Topic

Agency

Frequency

Inspections

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

Washington State Business Licensing Service

Annually


Fire Protection Confidence Testing

Spokane Valley Fire Department

Annually

Semiannual and every 5 years

Health District Food Establishment Permit

Spokane Regional Health District

Annually

Unannounced inspections

State Liquor License

Washington State Liquor 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


Possible inspection at any time

 

Thank you!

We hope that you will decide to join us at The City of Spokane Valley!

Contact our Economic Development at economicdevelopment@spokanevalley.org or at (509) 720-5000.