2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.24 Tax on cigarettes.
82.24.520 Wholesaler's license—Fee—Display of license—Bond.

RCW 82.24.520 Wholesaler's license—Fee—Display of license—Bond.

A fee of six hundred fifty dollars must accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars is required for each additional place of business. Each license, or certificate thereof, and such other evidence of license as the department of revenue requires, must be exhibited in the place of business for which it is issued and in such manner as is prescribed for the display of a business license issued under chapter 19.02 RCW. The board must require each licensed wholesaler to file with the department of revenue a bond in an amount not less than one thousand dollars to guarantee the proper performance of the duties and the discharge of the liabilities under this chapter. The bond must be executed by such licensed wholesaler as principal, and by a corporation approved by the department of revenue and authorized to engage in business as a surety company in this state, as surety. The bond must run concurrently with the wholesaler's license.

[2013 c 144 § 51; 1986 c 321 § 6.]

NOTES:

Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.