Section 19.02.085. Licensing fees—Business license delinquency fee—Rate—Disposition.

To encourage timely renewal by applicants, a business license delinquency fee is imposed on licensees who fail to renew by the business license expiration date. The business license delinquency fee must be the lesser of one hundred fifty dollars or fifty percent of a base comprised of the licensee's renewal fee minus corporate licensing taxes, corporation annual report fee, and any interest fees or penalties charged for late taxes or corporate renewals. The business license delinquency fee must be added to the renewal fee and paid by the licensee before a business license is renewed. The delinquency fee must be deposited in the business license account.

[ 2013 c 144 § 22; 1992 c 107 § 5; 1989 c 170 § 1; 1982 c 182 § 9.]

NOTES:

Effective dates—1992 c 107: See note following RCW 19.02.020.

2013 c 144 § 22; 1992 c 107 § 5; 1989 c 170 § 1; 1982 c 182 § 9.