Washington Administrative Code
Title 314 - Liquor and Cannabis Board
Chapter 314-23 - Spirits distributors, spirits certificate of approval licenses, and spirits importers
Section 314-23-005 - What are the fees for a spirits distributor license?

Universal Citation: WA Admin Code 314-23-005

Current through Register Vol. 24-06, March 15, 2024

(1) The holder of a spirits distributor license must pay to the board a monthly license fee . The license fee is:

(a) Ten percent of the total revenue from all sales of spirits to employees and retail licensees made during the month for which the fee is due for the first twenty-seven months of licensure; or

(b) Five percent of the total revenue from all sales of spirits to employees and retail licensees made during the month for which the fee is due for the twenty-eighth month of licensure and each month thereafter; and

(c) Required on sales of spirits which the licensee was the first spirits distributor in the state to have received:
(i) Spirits manufactured in the state, from the distiller; or

(ii) Spirits manufactured outside of the state, from an authorized out-of-state supplier.

(2) For sales to employees under RCW 66.28.185 and 66.24.630, the holder of a spirits distributor license must pay a license fee of seventeen percent of the total revenue from sales of spirits to employees made during the month for which the fee is due.

(3) Reporting of sales and payment of fees must be submitted electronically or on forms provided by the board.

(4) The annual fee for a spirits distributor license is one thousand three hundred twenty dollars for each licensed location.

Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, § 314-23-005, filed 6/5/12, effective 7/6/12.

Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.