Washington Code 66.24.495 – Nonprofit arts organization license — Fee
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(1)(a) There shall be a license to be designated as a nonprofit arts organization license. This shall be a special license to be issued to any nonprofit arts organization which sponsors and presents productions or performances of an artistic or cultural nature in a specific theater or other appropriate designated indoor premises approved by the board. The license shall permit the licensee to sell liquor to patrons of productions or performances for consumption on the premises at these events. The fee for the license shall be $125 per annum.
Terms Used In Washington Code 66.24.495
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Board: means the liquor and cannabis board, constituted under this title. See Washington Code 66.04.010
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Employee: means any person employed by the board. See Washington Code 66.04.010
- Liquor: includes the four varieties of liquor herein defined (alcohol, spirits, wine, and beer), and all fermented, spirituous, vinous, or malt liquor, or combinations thereof, and mixed liquor, a part of which is fermented, spirituous, vinous or malt liquor, or otherwise intoxicating; and every liquid or solid or semisolid or other substance, patented or not, containing alcohol, spirits, wine, or beer, and all drinks or drinkable liquids and all preparations or mixtures capable of human consumption, and any liquid, semisolid, solid, or other substance, which contains more than one percent of alcohol by weight shall be conclusively deemed to be intoxicating. See Washington Code 66.04.010
- Permit: means a permit for the purchase of liquor under this title. See Washington Code 66.04.010
- sell: include exchange, barter, and traffic; and also include the selling or supplying or distributing, by any means whatsoever, of liquor, or of any liquid known or described as beer or by any name whatever commonly used to describe malt or brewed liquor or of wine, by any person to any person; and also include a sale or selling within the state to a foreign consignee or his or her agent in the state. See Washington Code 66.04.010
(b) The annual fee in (a) of this subsection is waived during the 12-month period beginning with the second calendar month after February 28, 2021, for:
(i) Licenses that expire during the 12-month waiver period under this subsection (1)(b); and
(ii) Licenses issued to persons previously licensed under this section at any time during the 12-month period prior to the 12-month waiver period under this subsection (1)(b).
(c) The waiver in (b) of this subsection does not apply to any licensee that:
(i) Had their license suspended by the board for health and safety violations of state COVID-19 guidelines; or
(ii) Received an order of immediate restraint or citation from the department of labor and industries for allowing an employee to perform work where business activity was prohibited in violation of an emergency proclamation of the governor under RCW 43.06.220.
(d) Upon request of the department of revenue, the board and the department of labor and industries must both provide a list of persons that they have determined to be ineligible for a fee waiver under (b) of this subsection for the reasons described in (c) of this subsection. Unless otherwise agreed, any list must be received by the department of revenue no later than 15 calendar days after the request is made.
(2) For the purposes of this section, the term “nonprofit arts organization” means an organization which is organized and operated for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural or art education programs, as defined in subsection (3) of this section, for viewing or attendance by the general public. The organization must be a not-for-profit corporation under chapter 24.03A RCW and managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization or by a corporation sole under chapter 24.12 RCW. In addition, the corporation must satisfy the following conditions:
(a) No part of its income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the corporation in accordance with its purposes and bylaws;
(b) Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state;
(c) Assets of the corporation must be irrevocably dedicated to the activities for which the license is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation;
(d) The corporation must be duly licensed or certified when licensing or certification is required by law or regulation;
(e) The proceeds derived from sales of liquor, except for reasonable operating costs, must be used in furtherance of the purposes of the organization;
(f) Services must be available regardless of race, color, national origin, or ancestry; and
(g) The board shall have access to its books in order to determine whether the corporation is entitled to a license.
(3) The term “artistic or cultural exhibitions, presentations, or performances or cultural or art education programs” includes and is limited to:
(a) An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums;
(b) A musical or dramatic performance or series of performances; or
(c) An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject.
NOTES:
Expiration date—2022 c 116 §§ 2-20: See note following RCW 66.24.420.
Effective date—Finding—Intent—2022 c 116: See notes following RCW 66.24.420.
Effective date—2021 c 176: See note following RCW 24.03A.005.
Effective date—2021 c 6: See note following RCW 66.24.140.
Effective date—1997 c 321: See note following RCW 66.24.010.
Nonprofit arts organization license—Fee. (Effective December 31, 2023.)
(1)(a) There shall be a license to be designated as a nonprofit arts organization license. This shall be a special license to be issued to any nonprofit arts organization which sponsors and presents productions or performances of an artistic or cultural nature in a specific theater or other appropriate designated indoor premises approved by the board. The license shall permit the licensee to sell liquor to patrons of productions or performances for consumption on the premises at these events. The fee for the license shall be two hundred fifty dollars per annum.
(b) The annual fee in (a) of this subsection is waived during the 12-month period beginning with the second calendar month after February 28, 2021, for:
(i) Licenses that expire during the 12-month waiver period under this subsection (1)(b); and
(ii) Licenses issued to persons previously licensed under this section at any time during the 12-month period prior to the 12-month waiver period under this subsection (1)(b).
(c) The waiver in (b) of this subsection does not apply to any licensee that:
(i) Had their license suspended by the board for health and safety violations of state COVID-19 guidelines; or
(ii) Received an order of immediate restraint or citation from the department of labor and industries for allowing an employee to perform work where business activity was prohibited in violation of an emergency proclamation of the governor under RCW 43.06.220.
(d) Upon request of the department of revenue, the board and the department of labor and industries must both provide a list of persons that they have determined to be ineligible for a fee waiver under (b) of this subsection for the reasons described in (c) of this subsection. Unless otherwise agreed, any list must be received by the department of revenue no later than 15 calendar days after the request is made.
(2) For the purposes of this section, the term “nonprofit arts organization” means an organization which is organized and operated for the purpose of providing artistic or cultural exhibitions, presentations, or performances or cultural or art education programs, as defined in subsection (3) of this section, for viewing or attendance by the general public. The organization must be a not-for-profit corporation under chapter 24.03A RCW and managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization or by a corporation sole under chapter 24.12 RCW. In addition, the corporation must satisfy the following conditions:
(a) No part of its income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the corporation in accordance with its purposes and bylaws;
(b) Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state;
(c) Assets of the corporation must be irrevocably dedicated to the activities for which the license is granted and, on the liquidation, dissolution, or abandonment by the corporation, may not inure directly or indirectly to the benefit of any member or individual except a nonprofit organization, association, or corporation;
(d) The corporation must be duly licensed or certified when licensing or certification is required by law or regulation;
(e) The proceeds derived from sales of liquor, except for reasonable operating costs, must be used in furtherance of the purposes of the organization;
(f) Services must be available regardless of race, color, national origin, or ancestry; and
(g) The board shall have access to its books in order to determine whether the corporation is entitled to a license.
(3) The term “artistic or cultural exhibitions, presentations, or performances or cultural or art education programs” includes and is limited to:
(a) An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums;
(b) A musical or dramatic performance or series of performances; or
(c) An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject.
NOTES:
Explanatory statement—2023 c 470: See note following RCW 10.99.030.
Effective date—2021 c 176: See note following RCW 24.03A.005.
Effective date—2021 c 6: See note following RCW 66.24.140.
Effective date—1997 c 321: See note following RCW 66.24.010.