WSR 20-24-067
PERMANENT RULES
DEPARTMENT OF REVENUE
[Filed November 24, 2020, 12:49 p.m., effective December 25, 2020]
Effective Date of Rule: Thirty-one days after filing.
Purpose: The department is amending WAC 458-02-200 to incorporate 2020 legislation, SSB 6632. This legislation changed the maximum amount of handling fees that may be charged by the department to process business license applications and business license renewal applications. Language was also added to this rule to address ESB 5402, which also passed during the 2020 legislative session. This legislation allowed the department to waive or cancel the business license delinquency fee if the licensee failed to renew timely and it was due to an undisputable [indisputable] error or failure by the department.
Citation of Rules Affected by this Order: Amending WAC 458-02-200 Business licensing service—Applications, licenses, renewals—Fees—Posting.
Statutory Authority for Adoption: RCW
19.02.030(3).
Adopted under notice filed as WSR 20-19-041 on September 10, 2020.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: November 24, 2020.
Atif Aziz
Rules Coordinator
AMENDATORY SECTION(Amending WSR 14-08-010, filed 3/20/14, effective 4/20/14)
WAC 458-02-200Business licensing service—Applications, licenses, renewals—Fees((—Posting)).
(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 ((
the)) individual licenses ((
that)) may be obtained from the business licensing service (BLS) of the department of revenue (((
the)) department)
and is available online at((
: http://bls.dor.wa.gov/))
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((, and handling fees, and)). The method of payment may ((include))result in additional ((fees charged to cover))charges for credit or debit card processing((. Licensing fees vary depending on the license(s) for which you are applying or renewing)).
(((3)))(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.
(((4)))(5)When do I get my business license?((The))A business license will not be issued until the total fees((payable is))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.
((
(5)))
(6)Can I get a refund? The business license application
handling fee and renewal
application handling fee((
s)) 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 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. 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.
(((6)))(7)What are the ((handling)) 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 ((handling)) fee: | Fee amount: |
Business license application ((filing))handling fee to open the first business location of a new business, or to reopen a closed business: | $((19.00))90.00 |
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): | $19.00 |
Business license renewal application ((filing))handling fee: | $((11.00))10.00 |
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. |
(((7)))(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.
(((8)))(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 ((will))may prorate the terms of individual licenses((issuance))and associated fees as ((appropriate))needed so that all requested licenses ((are renewed))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.