This bill amends existing Washington alcohol tax laws rather than creating a new crime. It modifies RCW 66.24.210 (wine taxes) and RCW 66.24.290 (beer taxes) to specify current per‑liter and per‑barrel tax rates, additional tax components, revenue destinations, reporting and payment deadlines, and late‑payment penalties. It also amends RCW 82.02.030 to set the rate used to calculate certain additional taxes for listed statutes. Under the changes shown, RCW 66.24.210 imposes specific taxes per liter on wine and cider (including a 20.25¢/L rate for wine other than cider, a 3.59¢/L rate for cider, various small additional cents‑per‑liter charges for categories like fortified wine, and an additional tax tied to the rate in RCW 82.02.030), requires monthly reporting and payment by the 20th for most distributors with a 2% per month late penalty, directs certain revenue transfers to the state general fund and quarterly disbursements to the Washington wine commission, and requires out‑of‑state wineries shipping to Washington to be responsible for the tax. RCW 66.24.290 specifies brewery and beer distributor reporting and tax rates per 31‑gallon barrel (including a basic $1.30/barrel component, an added $4.00/barrel component, a multi‑tier historical schedule for another component, exemptions and reduced rates for breweries under federal reduced‑rate provisions, specified distributions to counties, cities, and border areas, authority for refunds on exported beer, and bond authority), and similarly requires monthly reporting and subjects late payments to the same 2% per month penalty. The act as shown also amends RCW 82.02.030 to set the rate used to calculate certain additional taxes at 7 percent for several listed provisions and to 14 percent specifically for RCW 66.24.210(2). It authorizes a board to suspend or cancel a license until unpaid taxes are paid. The act includes an emergency clause and takes effect July 1, 2025. The uploaded text ends mid‑sentence in one section and does not include the full amended text of RCW 82.02.030 or identify the specific board referenced, so those details are uncertain from the provided material.

If enacted, this bill raises the effective tax burden on producers and sellers of wine, cider and beer through higher per-liter and per-barrel taxes and through a higher percentage-based surcharge (set at 7 percent for many provisions and 14 percent for the specific wine surcharge), with many of the added revenues directed to the state general fund and some quarterly payments to the Washington wine commission and local governments. Microbrewers, domestic breweries, beer and wine distributors, domestic wineries, certificate-of-approval holders, licensed retailers and out-of-state wineries that ship into Washington will likely face higher operating costs and cash-flow impacts because they must report sales monthly and pay taxes by the 20th of each month (with a 2% per month late penalty), though very small domestic wineries (under 6,000 gallons) can continue to pay no more often than annually. The Liquor and Cannabis Board is positioned to enforce collection more strictly, including suspending or canceling licenses until unpaid taxes are cleared, which raises the compliance risk for sellers who miss payments; the act takes effect July 1, 2025. Some implementation details are unclear from the provided text—specifically the full amended language of RCW 82.02.030 and the incomplete sentence about license action—so exact enforcement scope and any additional procedural changes cannot be confirmed here.