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PDFWAC 314-23-021

What are the monthly reporting and payment requirements for a spirits distributor license?

(1) A spirits distributor must submit monthly sales reports and payments to the board.
(2) The required monthly sales reports must be:
(a) Filed electronically or on a form furnished by the board;
(b) Filed every month, including months with no activity or payment due;
(c) Submitted, with any payment due to the board on or before the twentieth day of each month for the previous month (for example, a report listing transactions for the month of January is due by February 20th). 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; and
(d) Filed separately for each liquor license held.
(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, § 314-23-021, filed 10/2/19, effective 1/1/20. Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. WSR 12-12-065, § 314-23-021, filed 6/5/12, effective 7/6/12.]
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