# RCW 19.02.085: RCW 19.02.085: Licensing fees—Business license delinquency fee—Rate—Disposition

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S085

## Section

- **Citation:** RCW 19.02.085
- **Heading:** RCW 19.02.085: Licensing fees—Business license delinquency fee—Rate—Disposition
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 19 / Chapter 02 / Section 085

## Text

(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.

## Nearby sections

- [RCW 19.02.010 RCW 19.02.010: Purpose—Intent.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S010.md)
- [RCW 19.02.020 RCW 19.02.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S020.md)
- [RCW 19.02.030 RCW 19.02.030: Business licensing service—Duties—Rules.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S030.md)
- [RCW 19.02.035 RCW 19.02.035: Business licensing service to compile and distribute information—Scope.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S035.md)
- [RCW 19.02.050 RCW 19.02.050: Participation of state agencies.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S050.md)
- [RCW 19.02.070 RCW 19.02.070: Issuance of licenses—Scope—Business license application and fees—Action by regulatory agency, when—Agencies provided information.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S070.md)
- [RCW 19.02.075 RCW 19.02.075: Business license application handling and renewal fees—Department review of the business license account balance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S075.md)
- [RCW 19.02.080 RCW 19.02.080: Licensing fees—Disposition of.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S080.md)
- [RCW 19.02.085 RCW 19.02.085: Licensing fees—Business license delinquency fee—Rate—Disposition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S085.md)
- [RCW 19.02.090 RCW 19.02.090: Business license—Expiration date—Prorated fees—Conditions of renewal.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S090.md)
- [RCW 19.02.100 RCW 19.02.100: Business license—Issuance or renewal—Denial.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S100.md)
- [RCW 19.02.110 RCW 19.02.110: Business license—System to include additional licenses.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S110.md)
- [RCW 19.02.115 RCW 19.02.115: Licensing information—Authorized disclosure—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S115.md)
- [RCW 19.02.210 RCW 19.02.210: Business license account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S210.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T19_C02_S085. Check the current official text before relying on it. Not legal advice.