(1) Failure of a spirits distributor licensee to submit monthly reports and payment to the board as required in WAC
314-23-021(1) will be sufficient grounds for the board to suspend or revoke the liquor license.
(2) A penalty of two percent per month will be assessed on any payments postmarked or posted in the WSLCB receiving account if paying electronically after the twentieth day of the month following the month of sale. When the twentieth day of the month falls on a Saturday, Sunday, or a legal holiday, the report and payment must be postmarked or posted in the WSLCB receiving account if paying electronically no later than the next postal business day.
Absent a postmark, and if not paying electronically, the date received at the WSLCB will be used to determine if penalties are to be assessed.
(3) Electronic payments will be considered received on the date they post in the WSLCB receiving account.
[Statutory Authority: Chapter
66.24 RCW, RCW
66.08.030 and Court of Appeals Decision: Washington Restaurant Association, et al., v. WSLCB, 200 Wn.App. 119, 401 P.3d 428 (2017). WSR 19-21-002, § 314-23-022, filed 10/2/19, effective 1/1/20. Statutory Authority: RCW
66.08.030. WSR 14-12-101, § 314-23-022, filed 6/4/14, effective 7/5/14. Statutory Authority: RCW
66.24.630,
66.24.055,
66.24.145 and
66.08.030. WSR 13-07-085, § 314-23-022, filed 3/20/13, effective 4/20/13. Statutory Authority: RCW
66.08.030,
66.24.055,
66.24.160,
66.24.630, and
66.24.640. WSR 12-12-065, § 314-23-022, filed 6/5/12, effective 7/6/12.]