WAC 314-23-021. What are the monthly reporting and payment requirements for a spirits distributor license?

(1) A spirits distributor must submit monthly sales reports and payments to the board. (2) The required monthly sales reports must be: (a) Filed electronically or on a form furnished by the board; (b) Filed every month, including months with no activity or payment due; (c) Submitted, with any payment due to the board on or before the 20th day of each month for the previous month (for example, a report listing transactions for the month of January is due by February 20th). When the 20th day of the month falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day; and (d) Filed separately for each liquor license held. (3) Electronic payments will be considered received on the date they post in the LCB receiving account.