WSR 23-23-050
EXPEDITED RULES
DEPARTMENT OF REVENUE
[Filed November 7, 2023, 1:03 p.m.]
Title of Rule and Other Identifying Information: WAC 458-02-200 Business licensing service—Applications, licenses, renewals—Fees.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: SHB [HB] 1742 (2023) authorizes the department to waive a late fee assessed on a business for not renewing its business license timely. A business is eligible for the waiver if the business has timely renewed all business licenses and paid the applicable business license fees for 24 months immediately prior to the period covered by the renewal application for which the waiver is being requested. This rule is being updated to reflect the availability of the waiver.
Reasons Supporting Proposal: To recognize the provisions of SHB [HB] 1742 (2023).
Statutory Authority for Adoption: RCW 19.02.030.
Statute Being Implemented: RCW 19.02.085.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Perry Stern, 6400 Linderson Way S.W., Tumwater, WA 98501, 360-534-1588; Implementation and Enforcement: John Ryser, 6400 Linderson Way S.W., Tumwater, WA 98501, 360-534-1605.
This notice meets the following criteria to use the expedited adoption process for these rules:
Adopts or incorporates by reference without material change federal statutes or regulations, Washington state statutes, rules of other Washington state agencies, shoreline master programs other than those programs governing shorelines of statewide significance, or, as referenced by Washington state law, national consensus codes that generally establish industry standards, if the material adopted or incorporated regulates the same subject matter and conduct as the adopting or incorporating rule.
Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: The expedited rule-making process is applicable to this rule update because the department is amending the language to reflect statutory requirements.
NOTICE
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Perry Stern, Department of Revenue, 6400 Linderson Way S.W., Tumwater, WA 98501, phone 360-534-1588, fax 360-534-1606, email PerryS@dor.wa.gov, AND RECEIVED BY January 22, 2024.
November 7, 2023
Atif Aziz
Rules Coordinator
OTS-5068.1
AMENDATORY SECTION(Amending WSR 22-24-055, filed 12/1/22, effective 1/1/23)
WAC 458-02-200Business licensing service—Applications, licenses, renewals—Fees.
(1) Introduction. This rule provides information about business license application handling fees, renewal application handling fees, and late filing delinquency fees as described in chapter 19.02 RCW. Information about individual licenses may be obtained from the business licensing service (BLS) of the department of revenue (department) and is available online at dor.wa.gov.
(2) Definitions. The definitions in RCW 19.02.020 apply to this rule.
(3) What fee do I need to pay when applying for or renewing a license? Individual license fees vary depending on the license(s) for which you are applying or renewing. The fee payable is the total amount of all applicable individual license fees, business license application handling fees, renewal application handling fees, late filing delinquency fees, and other penalty fees. The method of payment may result in additional charges for credit or debit card processing.
(4) What does the department do with the fees? The department will distribute the fees received for individual licenses to the respective regulatory agencies. The application and renewal handling fees and the late filing delinquency fees support the operation of the BLS. Credit or debit card payment processing fees are charged and retained by a third-party payment processor.
(5) When do I get my business license? A business license will not be issued until the total fees due are collected and all required information has been submitted. Some individual licenses require review and approval by the regulating authorities, and the business license will not be issued until the regulating authorities have approved them.
(6) Can I get a refund? The business license application handling fee and renewal application handling fee collected under RCW 19.02.075 are not refundable. The late filing delinquency fee under RCW 19.02.085 may not be waived or refunded unless:
(a) The department determines that the licensee failed to renew a license by the business license expiration date due to an undisputable error or failure by the department that caused the late filing; or
(b) The licensee requests the waiver and has timely renewed all business licenses and paid the applicable business license fees for a period of 24 months immediately preceding the period covered by the renewal application for which the licensee is requesting the waiver.
When a license is denied or when an applicant withdraws an application, a refund of any other refundable portion of the total payment will be made in accordance with the applicable licensing laws.
(7) What are the fees? The business license application handling fee, renewal application handling fee, late renewal filing delinquency fee, and individual license fee amounts are as follows:
Type of fee:
Fee amount:
Business license application handling fee to open the first business location of a new business, or to reopen a closed business:
$50.00
Business license application handling fee for an existing business adding a new business location or requesting a city's license endorsement for a nonresident business:
$0
Business license application handling fee for any other purpose(s):
$10.00
Business license renewal application handling fee:
$5.00
Late renewal filing delinquency fee:
Up to $150.00 per business location. See subsection (9)(b) of this rule.
Individual license fee:
Varies depending on type of license.
(8) What should I do with my business license? The business license document must be displayed in a conspicuous place at the business location for which the license is issued.
(9) Do I need to renew my business license?
(a) The various licenses endorsed and displayed on the business license may each have a requirement to be renewed periodically. The department may prorate the terms of individual licenses and associated fees as needed so that all requested licenses on the account are due for renewal at the same time.
(b) Licenses requiring renewal must be renewed by the expiration date or the department will assess a delinquency fee. The delinquency fee is calculated according to RCW 19.02.085 and must be paid by the licensee before a business license is renewed. Other regulatory agencies may also assess delinquency fees and/or penalties for late renewal, and may cancel the individual licenses for nonrenewal. Reissuance of individual licenses canceled for nonrenewal may require the filing of a new business license application.