RCW 67.08.130
Failure to make report—Additional tax—Hearing—Disciplinary action.
Whenever any licensee shall fail to make a report of any event within the time prescribed by this chapter or when such report is unsatisfactory to the department, the director may examine the books and records of such licensee; he or she may subpoena and examine under oath any officer of such licensee and such other person or persons as he or she may deem necessary to a determination of the total gross receipts from any event and the amount of tax thereon. If, upon the completion of such examination it shall be determined that an additional tax is due, notice thereof shall be served upon the licensee, providing the licensee with an opportunity to request a hearing under chapter 34.05 RCW. The failure to request a hearing within twenty days of service of the notice constitutes a default, whereupon the director will enter a decision on the facts available. Failure to pay such additional tax within twenty days after service of a final order constitutes unprofessional conduct and the licensee may be subject to disciplinary action against its license and shall be disqualified from receiving any new license.
[ 2002 c 86 § 311; 1997 c 205 § 13; 1993 c 278 § 23; 1933 c 184 § 19; RRS § 8276-19.]
NOTES:
Effective dates—2002 c 86: See note following RCW 18.08.340.
Part headings not law—Severability—2002 c 86: See RCW 18.235.902 and 18.235.903.
Structure Revised Code of Washington
Title 67 - Sports and Recreation—Convention Facilities
Chapter 67.08 - Boxing, Martial Arts, and Wrestling.
67.08.007 - Officers, employees, inspectors.
67.08.010 - Licenses for boxing, martial arts, and wrestling events—Telecasts.
67.08.015 - Duties of department—Exemptions—Rules.
67.08.030 - Promoters—Bond—Medical insurance.
67.08.040 - Issuance of license.
67.08.050 - Statement and report of event—Event fee—Complimentary tickets.
67.08.055 - Simultaneous or closed circuit telecasts—Report—Event fee.
67.08.060 - Inspectors—Duties—Fee and travel expenses for attending events.
67.08.080 - Rounds and bouts limited—Weight of gloves—Rules.
67.08.090 - Physician's attendance—Examination of contestants—Urinalysis.
67.08.100 - Annual licenses—Fees—Qualifications—Revocation—Exceptions.
67.08.105 - License, renewal, and event fees.
67.08.110 - Unprofessional conduct—Sham or fake event.
67.08.130 - Failure to make report—Additional tax—Hearing—Disciplinary action.
67.08.140 - Penalty for conducting events without license—Penalty.
67.08.160 - Ambulance or paramedical unit at location.
67.08.170 - Security—Promoter's responsibility.
67.08.180 - Unprofessional conduct—Prohibited acts.
67.08.200 - Unprofessional conduct—Written complaint—Investigation—Immunity of complainant.
67.08.220 - Unprofessional conduct—Order upon finding—Penalties—Costs.
67.08.240 - Unprofessional conduct—What constitutes.
67.08.300 - Immunity of director and director's agents.
67.08.310 - Uniform regulation of business and professions act.
67.08.320 - Military training or experience.
67.08.321 - Spouses of military personnel—Licensure.