How to get your license: Cemeteries

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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.
Submit your license application:
- Online
  - Prepare your documents for upload
    - Endowment Care Trust Fund Agreement
    - Signed Endowment Care Fund Trustee Statement of Fiduciary Responsibility for each trustee
    - Copy of sales agreement for the purchase of the cemetery (if applicable)
    - Financial statement for cemetery
    - Copy of corporation by-laws
    - If also applying for Prearrangement Sales, completed and signedCemetery Prearrangement Sales Annual Report
  - Log in or sign up to apply and pay your application fee.
- By mail
  Please allow 7–10 business days, not including mailing time, to process your application
  - Complete an Cemetery Certificate of Authority Application.
    - You must include your UBI number on the application.
    - The application must be completed by the corporation.
    - Be sure to provide all the required supporting documents.
  - Mail documents with a check or money order for the application fee (payable to the Department of Licensing) to:
    Funeral and Cemetery Board
    PO Box 3777
    Seattle, WA 98124-3777