WSR 13-04-001

PROPOSED RULES

LIQUOR CONTROL BOARD


[ Filed January 23, 2013, 12:35 p.m. ]

Original Notice.

Preproposal statement of inquiry was filed as WSR 12-24-030.

Title of Rule and Other Identifying Information: WAC 314-02-109 What are the quarterly reporting and payment requirements for a spirits retailer license?, 314-23-022 What if a distributor licensee fails to report or pay, or reports or pays late?, and 314-28-080 What if a distillery or craft distillery licensee fails to report or pay, or reports or pays late?

Hearing Location(s): Washington State Liquor Control Board, Board Room, 3000 Pacific Avenue S.E., Olympia, WA 98504, on March 13, 2013, at 10:00 a.m.

Date of Intended Adoption: March 20, 2013.

Submit Written Comments to: Karen McCall, P.O. Box 43080, Olympia, WA 98504-3080, e-mail rules@liq.wa.gov, fax (360) 664-9689, by March 13, 2013.

Assistance for Persons with Disabilities: Contact Karen McCall by March 13, 2013, (360) 664-1631.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: As part of implementing I-1183, the board adopted these rules in June 2012. Language needs to be added to these rules to allow the board to suspend or revoke the license of a licensee that fails to report and/or pay these fees.

Reasons Supporting Proposal: The rules clarify to licensees the board may revoke or suspend the license of a licensee who fails to report and/or pay their required fees.

Statutory Authority for Adoption: RCW 66.24.630, 66.24.055, 66.24.145.

Statute Being Implemented: RCW 66.24.630, 66.24.055, 66.24.145.

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: Washington state liquor control board, governmental.

Name of Agency Personnel Responsible for Drafting: Karen McCall, Rules Coordinator, 3000 Pacific Avenue S.E., Olympia, WA 98504, (360) 664-1631; Implementation: Alan Rathbun, Licensing Director, 3000 Pacific Avenue S.E., Olympia, WA 98504, (360) 664-1615; and Enforcement: Justin Nordhorn, Enforcement Chief, 3000 Pacific Avenue S.E., Olympia, WA 98504, (360) 664-1726.

No small business economic impact statement has been prepared under chapter 19.85 RCW. A fiscal impact statement was not required.

A cost-benefit analysis is not required under RCW 34.05.328.

January 23, 2013

Sharon Foster

Chairman

OTS-5252.1


AMENDATORY SECTION(Amending WSR 12-12-065, filed 6/5/12, effective 7/6/12)

WAC 314-02-109   What are the quarterly reporting and payment requirements for a spirits retailer license?   (1) A spirits retailer must submit quarterly reports and payments to the board.

The required reports must be:

(a) On a form furnished by the board;

(b) Filed every quarter, including quarters with no activity or payment due;

(c) Submitted, with payment due, to the board on or before the twenty-fifth day following the tax quarter (e.g., Quarter 1 (Jan., Feb., Mar.) report is due April 25th). When the twenty-fifth day of the month falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day; and

(d) Filed separately for each liquor license held.

(2) What if a spirits retailer licensee fails to report or pay, or reports or pays late? ((If)) Failure of a spirits retailer licensee ((does not)) to submit its quarterly reports and payment to the board as required in subsection (1) of this section((, the licensee is subject to penalties)) will be sufficient grounds for the board to suspend or revoke the liquor license.

A penalty of two percent per month will be assessed on any payments postmarked after the twenty-fifth day quarterly report is due. When the twenty-fifth day of the month falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day.

[Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, 314-02-109, filed 6/5/12, effective 7/6/12.]

OTS-5253.1


AMENDATORY SECTION(Amending WSR 12-12-065, filed 6/5/12, effective 7/6/12)

WAC 314-23-022   What if a distributor licensee fails to report or pay, or reports or pays late?   (1) ((If)) Failure of a spirits distributor licensee ((does not)) to submit its monthly reports and payment to the board as required in WAC 314-23-021(1)((, the licensee is subject to penalties)) 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 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 filing must be postmarked by the U.S. Postal Service no later than the next postal business day.

[Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, 314-23-022, filed 6/5/12, effective 7/6/12.]

OTS-5254.1


AMENDATORY SECTION(Amending WSR 12-12-065, filed 6/5/12, effective 7/6/12)

WAC 314-28-080   What if a distillery or craft distillery licensee fails to report or pay, or reports or pays late?   ((If)) Failure of a distillery or craft distiller ((does not)) to submit its monthly reports and payment to the board as required in WAC 314-28-070(1)((, the licensee is subject to penalties)) will be sufficient grounds for the board to suspend or revoke the liquor license.

Penalties. A penalty of two percent per month will be assessed on any payments postmarked 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 filing must be postmarked by the U.S. Postal Service no later than the next postal business day.

[Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, 314-28-080, filed 6/5/12, effective 7/6/12. Statutory Authority: RCW 66.08.030, 66.24.145. 09-02-011, 314-28-080, filed 12/29/08, effective 1/29/09.]