WSR 13-07-085

PERMANENT RULES

LIQUOR CONTROL BOARD


[ Filed March 20, 2013, 11:55 a.m. , effective April 20, 2013 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: Initiative 1183 directed spirits retail licensees to pay to the board seventeen percent of their total spirits revenues on a quarterly basis. I-1183 also directed spirits distributors to pay to the board ten percent of their total spirits sales for the first two years and five percent each year thereafter. Distillers and craft distillers acting as a distributor of their own spirits products are required to pay the same license fees as the spirits distributors. 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.

Citation of Existing Rules Affected by this Order: Amending WAC 314-02-109, 314-23-022, and 314-28-080.

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

Other Authority: RCW 66.08.030.

Adopted under notice filed as WSR 13-04-001 on January 23, 2013.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 3, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 3, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: March 20, 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.]