Tutoring Service Permit Requirements in Tacoma, 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, though you still owe Business & Occupation tax on gross income. If you sell educational materials, books, workbooks, or supplies, those goods are taxable at the local combined rate, which in Tacoma is 10.5% - 6.5% state plus 4.0% local, location code 2717 - for the quarter beginning October 1, 2026. Rates change quarterly, so confirm with DOR's Tax Rate Lookup Tool. Register through the Department of Revenue's Business License Application.

   Official government source

   $50 Business License Application processing fee to open or reopen a business; $0 to add a location; $10 for any other change (hiring employees, registering a trade name, adding endorsements to an existing location); $5 annual renewal processing fee. Endorsement fees are charged in addition.·About 10 business days for online applications, plus another 2-3 weeks if city or state endorsements need approval; mailed applications can take up to 6 weeks.

   $50 Business License Application processing fee to open or reopen a business; $0 to add a location; $10 for any other change (hiring employees, registering a trade name, adding endorsements to an existing location); $5 annual renewal processing fee. Endorsement fees are charged in addition.

   About 10 business days for online applications, plus another 2-3 weeks if city or state endorsements need approval; mailed applications can take up to 6 weeks.

1. Tacoma — General Business License / Occupational Tax Certificate

   Tutoring businesses operating within Tacoma - from a commercial center, rented classroom, or a home office - must hold a City of Tacoma business license, obtained as a city endorsement on the state Business License Application. Pierce County does not license businesses in the city. If you tutor from your residence, Tacoma also requires a Conditional Residential Business Agreement (residential business license) under TMC 6B.130.

   Official government source

   Annual license fee by worldwide gross income (2024-2026 schedule): $37 under $12,000 and for 501(c)(3) organizations; $190 for $12,000-$250,000; $435 for $250,001-$1,000,000; $1,500 for $1,000,001-$5,000,000; $2,000 over $5,000,000. Gross income means total business income regardless of location.·Filed through the state Business Licensing Service: about 10 business days for the state license plus an additional 2-3 weeks for the Tacoma city endorsement.

   Annual license fee by worldwide gross income (2024-2026 schedule): $37 under $12,000 and for 501(c)(3) organizations; $190 for $12,000-$250,000; $435 for $250,001-$1,000,000; $1,500 for $1,000,001-$5,000,000; $2,000 over $5,000,000. Gross income means total business income regardless of location.

   Filed through the state Business Licensing Service: about 10 business days for the state license plus an additional 2-3 weeks for the Tacoma city endorsement.

2. Tacoma - Conditional Residential Business Agreement (residential business license)

   If you tutor students at your Tacoma home, the city requires a Conditional Residential Business Agreement under TMC 6B.130 in addition to your annual Tacoma business license. A residential-based business must be located entirely within the dwelling or an accessory building, must be incidental and secondary to residential use, and must not change the residential character or appearance of the property. You complete and sign the agreement and submit it with the fee to the Tax & License office; Environmental Services (Source Control), Planning and Development Services, and Tax & License Compliance review it. If the activity does not comply with the Tacoma Municipal Code the license can be denied, with a right of appeal.

   Official government source

   $100 one-time fee, charged again only if the business activity changes. This is in addition to the annual Tacoma business license fee ($37 for gross income under $12,000).·The signed agreement is routed to Environmental Services, Planning and Development Services, and Tax & License Compliance for review before approval; Tacoma does not publish a guaranteed turnaround. Questions: Planning and Development Services, (253) 591-5030.

   $100 one-time fee, charged again only if the business activity changes. This is in addition to the annual Tacoma business license fee ($37 for gross income under $12,000).

   The signed agreement is routed to Environmental Services, Planning and Development Services, and Tax & License Compliance for review before approval; Tacoma does not publish a guaranteed turnaround. Questions: Planning and Development Services, (253) 591-5030.

Official Sources

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

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