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Who needs a license?
Any corporation established to operate a cemetery in Washington must have a cemetery license.
Requirements
Before applying for a license, you must meet all of the following requirements:
The cemetery must be operated by a corporation established for that purpose. This corporation must be established and adopt the appropriate bylaws before operating the cemetery. (RCW 68.20.010)
You must deposit $25,000 in an endowment care fund before selling or disposing of any plot. (RCW 68.40.010)
How to get your license
Contact the city or county where the property is located to see if it can be used as a cemetery.
Dedicate the cemetery property.
Be sure you've met all the requirements for the operating corporation and endowment care fund listed above.
File a business license application to get a Unified Business Identifier (UBI) number from the Department of Revenue. Once you receive your UBI you can apply for your Cemetery Certificate of Authority.