Lewiston Idaho Business License: The Only Large City Pricing Its License by Headcount

If you plan to sell, deliver, solicit, or serve customers inside Lewiston, Idaho, you will probably need a city business license. The state does not issue a general business license, and neither do counties, so the city is where most local paperwork happens. This guide covers when the Lewiston license applies, how the headcount fee works, and what to expect from the city's review. It is informational content, not legal or tax advice.

What Idaho does and does not license

Idaho does not have a state business license. Business.Idaho.gov states it plainly: “Idaho does not have a state business license. Registering your business is a registration, not a license.” Forming an LLC or corporation with the Idaho Secretary of State is a registration. Idaho also has no statewide general contractor license. Contractors register with the Idaho Contractors Board at the Division of Occupational and Professional Licenses (DOPL), and many trades and professions answer to their own state boards.

Counties issue no general business license. Cities are different. Some Idaho cities require a general license, and others license only specific activities, so the rules are set city by city. Lewiston’s rules are broad. Unless the Business Licensing Coordinator confirms otherwise, assume the city license applies to any business that operates in town. The Business Wizard at business.idaho.gov generates a checklist of the agencies and permits a specific activity may need.

What to gather before you start

• Your legal business name and, if you operate under another name, your assumed business name
• Your Idaho Secretary of State filing details, if you have already formed an LLC or corporation. Search the register at sosbiz.idaho.gov/search/business
• Your total employee count, including yourself. This sets your fee tier.
• Your Lewiston business address and a plain description of what you sell or do
• Any state professional license you hold, because state professional licenses must be shown on the application
• Details of any sign you plan to install, since sign permits are handled separately
• Payment for the fee. The schedule is in Step 4 below, and the new-business rate needs confirmation (Step 7).
• The Business Licensing Coordinator’s number: 208-746-1318 ext 7256

Step-by-step: getting your Lewiston business license

1. Confirm that the Lewiston license applies to you. The city requires a business license when you do any of the following inside city limits:
   • Deliver goods, wholesale or retail, unless you are licensed under another section of the city code
   • Sell or perform services
   • Solicit
   • Use any vehicle or premises in the city for business
   Each location is a separate business. If you run two shops, you need two licenses. A change of owner or location voids the license, so plan for that before you make the change.
2. Form your entity and file any assumed name. If you are forming an LLC, the Certificate of Organization costs $100 filed online through SOSBiz or $120 on paper. The name must contain “limited liability company,” “limited company,” “L.L.C.,” “LLC,” “L.C.,” or “LC” under Idaho Code 30-21-302(d). “Limited” may be abbreviated “Ltd.” and “company” may be abbreviated “Co.” The name must also be distinguishable from existing names on Secretary of State records under Idaho Code 30-21-301. If you will operate under another name, file a Certificate of Assumed Business Name with the Secretary of State. It is not filed with the county. The fee is $25 filed online or $45 on paper, which includes a $20 manual data entry surcharge. An assumed business name stays active until you cancel it and does not renew.
3. Appoint an Idaho registered agent. Every entity must keep a registered agent in Idaho. The agent needs a physical Idaho street address (P.O. boxes are not accepted) and must be available during normal business hours. You can act as your own registered agent if you use an Idaho address. An assumed business name cannot serve as your registered agent.
4. Count your employees and find your fee tier. The city’s application schedule, effective 2022-10-01, sets the fee by employee count, including yourself:

   Employees (including you)	City license fee
   0 to 5	$94
   6	$108
   13	$232
   20 or more	$358

   The form does not list amounts for 7 to 12 employees or 14 to 19 employees. Ask the coordinator which amount applies in those ranges before you file. A sole owner with no staff counts as one employee and falls in the 0 to 5 tier.
5. Gather your state professional licenses. If your work requires a state license, you must show it with the application. Bring the originals or current copies so the reviewers can verify the license status.
6. Submit the application and expect a multi-department review. The application goes to the Fire, Building, and Planning departments. Police and the North Central Public Health District may also review it, depending on the business. The city’s estimate for review is about 15 working days. If fingerprinting is required, the process runs 3 to 6 weeks.
7. Confirm the fee before you pay. The 2022 form says a new business inside city limits pays only $1.00. Treat that as unconfirmed until the Business Licensing Coordinator at 208-746-1318 ext 7256 tells you whether that figure and the fee table are current. Do not budget on the $1.00 figure alone.
8. Apply for a sign permit separately. The business license does not cover signage. If you plan to install a sign, file the sign permit as its own request.
9. Register for state taxes if they apply. Idaho has a flat 5.3% income tax and a 6% state sales tax. There is no local sales tax outside voter-approved resort cities. If you sell taxable goods, register for a sales tax permit through the Idaho State Tax Commission at tax.idaho.gov/ibr. A default LLC is a pass-through entity, so its members report Idaho income on their personal returns. An LLC that files as a partnership or S corporation owes a $10 permanent building fund tax per owner for whom the entity pays Idaho tax. An LLC taxed as a C corporation pays the 5.3% business income tax plus the $10 permanent building fund tax.
10. Calendar your annual filings. The Secretary of State annual report is required every year. It is due before the end of the month in which your Certificate of Organization became effective, starting one year after formation. Idaho Code 30-21-214(b)(7) lists the fee as “No fee.” Your Lewiston license also renews every year. Put both dates on your calendar the day you receive them.

If you plan to rent short-term

Since 2026-07-01, House Bill 583 bars cities and counties from requiring a license, fee, permit, or registration for a short-term rental. State and local lodging taxes still apply, so confirm the lodging tax obligations with the state and the city before you list the property.

Common mistakes to avoid

• Searching without “Idaho.” A search for “Lewiston business license” returns results for Lewiston, Maine. Add “Idaho” or “ID” to every search, and confirm the address on any page before you rely on it.
• Treating a Secretary of State filing as a license. Forming your LLC registers the entity. It does not give you permission to operate in Lewiston.
• Leaving yourself out of the headcount. The fee counts you. A sole owner with no staff is still one employee.
• Forgetting that licenses are per location. Each location is a separate business under the city’s rules.
• Assuming the business license covers signs. Sign permits are separate.
• Overlooking the Clarkston side of the metro. Lewiston and Clarkston form one metro area that crosses the state line. Clarkston is in Washington. Work you perform there is subject to Washington rules, which are separate from Idaho’s. Check them before you serve customers across the river.
• Missing the change-of-owner rule. A new owner or a new location voids the existing license.

What to expect

Applicants who file a complete packet, have their state licenses ready, and count employees accurately may find the review finishes near the city’s 15-working-day estimate. Applications that require fingerprinting, or that draw follow-up from a reviewing department, may take longer, closer to the 3 to 6 week range the city gives. Results vary, and no timeline is guaranteed. The coordinator at 208-746-1318 ext 7256 is the best source for the current status of an application.

Where to get help

The Lewis-Clark State SBDC can help with planning and paperwork questions. The statewide Idaho Small Business Development Center network is at idahosbdc.org. For Secretary of State filings, the state’s forms are at sos.idaho.gov/business-forms. For entity choice, tax treatment, or a multi-location setup, talk to a qualified attorney or CPA before you file. Your specific facts can change the answer.

Disclaimer: This article is informational content for general education about starting a business in Lewiston, Idaho. It is not legal, tax, or financial advice. Fees, tiers, and timelines come from the sources cited and can change. Confirm every figure with the named agency before you file or pay.