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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 |