Tutoring Service Permit Requirements in Spokane, WA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC/corporation. Free from the IRS. Also useful for opening a business bank account.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Washington — No State Tutoring License Required

   Washington does not require a state license for private tutoring services. Academic tutoring is unregulated at the state level. Tutoring businesses should register with the Washington Secretary of State and obtain a Business License from the Washington Department of Revenue (which also covers B&O tax registration).

   Official government source

   N/A·N/A

   N/A

   N/A

2. Washington Department of Revenue — Business License (includes sales tax)

   Private tutoring services are generally not subject to retail sales tax in Washington, but you still owe Business & Occupation tax on the gross income. If you sell educational materials, books, workbooks, or supplies to students, those tangible goods are taxable at the local combined rate - in the City of Spokane that is 9.1% (6.5% state plus 2.6% local, location code 3210) for the quarter beginning October 1, 2026. Rates change quarterly, so confirm with DOR's Tax Rate Lookup Tool. Register with the Department of Revenue through the Business License Application.

   Official government source

   $50 one-time Business License Application processing fee to open a business; $5 per location annual renewal processing fee; $10 for any other filing (adding a trade name, an endorsement, or hiring employees); $5 per trade name registered. State, city, and county endorsements carry separate fees.·About 10 business days for online applications; add 2-3 weeks if city or state endorsements are required; mailed applications take up to 6 weeks.

   $50 one-time Business License Application processing fee to open a business; $5 per location annual renewal processing fee; $10 for any other filing (adding a trade name, an endorsement, or hiring employees); $5 per trade name registered. State, city, and county endorsements carry separate fees.

   About 10 business days for online applications; add 2-3 weeks if city or state endorsements are required; mailed applications take up to 6 weeks.

1. Spokane — General Business License / Occupational Tax Certificate

   Tutoring businesses operating within Spokane - from a commercial tutoring center, a rented classroom, or a home office - must hold a City of Spokane business registration, applied for through the Washington State Business Licensing Service. Home-based tutoring that receives students at the premises may additionally need a Home Occupation Permit.

   Official government source

   $131/year basic registration fee (since January 1, 2024), plus $15 per license unit and a personnel fee of $10 per person for businesses with fewer than six personnel, $15 per person for six to ten, and $20 per person for more than ten (SMC 08.02.0206). Qualifying low-income, nonprofit, social purpose, and Certified B Corporations pay half the basic fee.·Filed with the state Business License Application: about 10 business days online, plus another 2-3 weeks for the city endorsement to be approved.

   $131/year basic registration fee (since January 1, 2024), plus $15 per license unit and a personnel fee of $10 per person for businesses with fewer than six personnel, $15 per person for six to ten, and $20 per person for more than ten (SMC 08.02.0206). Qualifying low-income, nonprofit, social purpose, and Certified B Corporations pay half the basic fee.

   Filed with the state Business License Application: about 10 business days online, plus another 2-3 weeks for the city endorsement to be approved.

2. Spokane - Home Occupation Standards (SMC 17C.340, no separate permit)

   Spokane allows a home occupation as an accessory use to a residence rather than issuing a separate home occupation permit. Tutoring is comparable to the 'professional consulting' example the code lists as an allowed home occupation. Under SMC 17C.340.110 the occupation may not structurally alter the home or use a separate outside entrance, may not occupy more than 25 percent of finished floor area or 200 square feet, may not use an accessory structure or attached garage, may involve no more than two people, must follow the sign standards in SMC 17C.240, may have no window or outdoor display, must produce no vibration, noise, dust, smoke, odor, or electrical interference detectable off site, must not generate deliveries or student traffic suggesting a need for customer parking, and must keep the property residential in appearance. You still need a City of Spokane business registration.

   Official government source

   No home occupation permit fee - compliance with the SMC 17C.340 standards is a zoning requirement, not an application. The City of Spokane business registration is separate ($131 per year base plus per-unit and per-person fees).·Not applicable - there is no home occupation application or review process; the standards apply from the day you begin operating.

   No home occupation permit fee - compliance with the SMC 17C.340 standards is a zoning requirement, not an application. The City of Spokane business registration is separate ($131 per year base plus per-unit and per-person fees).

   Not applicable - there is no home occupation application or review process; the standards apply from the day you begin operating.

Official Sources

• Spokane Business Licensing
• Washington Department of Revenue — Business License (includes sales tax)

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