RCW 82.26.170
Retailer's license—Application fee.
(1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates.
(2) The fee imposed under subsection (1) of this section does not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application.
(3) A retailer applying for, or renewing, both a retailer's license under RCW 82.26.170 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.
[ 2016 sp.s. c 38 § 28; 2005 c 180 § 13.]
NOTES:
Contingent effective date—2016 sp.s. c 38 §§ 5-10 and 28: See note following RCW 70.345.020.
Effective date—2005 c 180: See note following RCW 82.26.105.
Structure Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
82.26.020 - Tax imposed—Deposited into the general fund.
82.26.027 - Tax preferences—Expiration dates.
82.26.030 - Legislative intent—Purpose.
82.26.040 - When tax not applicable under laws of United States.
82.26.060 - Books and records to be preserved—Entry and inspection by department or board.
82.26.070 - Preservation of invoices of sales to other than ultimate consumer.
82.26.080 - Retailer invoices—Requirements—Inspection.
82.26.100 - Reports and returns.
82.26.105 - Inspection of books, documents, or records of carriers.
82.26.110 - When credit may be obtained for tax paid.
82.26.121 - Enforcement—Appointment of officers of liquor and cannabis board.
82.26.130 - Invoices—Nonpayment—Penalties and interest.
82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection.
82.26.150 - Distributor's license, retailer's license—Application—Approval—Display.
82.26.160 - Distributor's license—Application fees.
82.26.170 - Retailer's license—Application fee.
82.26.180 - Board website listing distributors and retailers.
82.26.190 - Distributors and retailers—Valid license required—Violations—Penalties.
82.26.200 - Sales from distributors to retailers—Requirements.
82.26.210 - Manufacturer's representatives—Requirements.
82.26.220 - Enforcement, administration of chapter—License suspension, revocation.
82.26.230 - Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
82.26.240 - Seizure and forfeiture of property—Department and board requirements.
82.26.250 - Enforcement—Search warrants.
82.26.260 - Tobacco product code—Tax payment and exemption verification.