Washington § 19.02.085 - Licensing fees — Business license delinquency fee — Rate — Disposition.

Full text of Washington Revised Code of Washington § 19.02.085 — Licensing fees — Business license delinquency fee — Rate — Disposition., with citation guidance and answers to common questions.

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

(1) 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 $150 or 50 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.
(2) The department must waive or cancel the business license delinquency fee imposed in subsection (1) of this section only if:
(a) The department determines that the licensee failed to renew a license by the business license expiration date due to an undisputable error or failure by the department; or
(b) The licensee requests the waiver and has timely renewed all business licenses and paid the applicable business license fees for a period of 24 months immediately preceding the period covered by the renewal application for which the waiver is being requested.
(c) For purposes of this subsection, an error or failure is undisputable if the department is satisfied, beyond any doubt, that the error or failure occurred.
[ 2023 c 258 s 1; 2020 c 139 s 3; 2013 c 144 s 22; 1992 c 107 s 5; 1989 c 170 s 1; 1982 c 182 s 9.]

Notes

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

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 19.02.085

What does Revised Code of Washington § 19.02.085 cover?

Section 19.02.085 ("Licensing fees — Business license delinquency fee — Rate — Disposition.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 19.02.085?

A common citation format is "Revised Code of Washington § 19.02.085" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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Sources & Verification

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