Wash. Rev. Code » Title 66 · Chapter 66.08
Revised Code of Washington

Wash. Rev. Code § 66.08.120 (2026)

✓ current as of May 2026
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No municipality or county shall have power to license the sale of, or impose an excise tax upon, liquor as defined in this title, or to license the sale or distribution thereof in any manner; and any power now conferred by law on any municipality or county to license premises which may be licensed under this section, or to impose an excise tax upon liquor, or to license the sale and distribution thereof, as defined in this title, shall be suspended and shall be of no further effect: PROVIDED, That municipalities and counties shall have power to adopt police ordinances and regulations not in conflict with this title or with the regulations made by the board.
[ 1933 ex.s. c 62 s 29; RRS s 7306-29.]
Notes of Decisions
Cited in 12 cases, 1965–2019 · leading case: Ropo, Inc. v. City of Seattle, 409 P.2d 148 (Wash. 1965).
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Ropo, Inc. v. City of Seattle, 409 P.2d 148 (Wash. 1965). · cites it 12× “The reasoning or theory of the trial court was to the effect that municipal excise taxes upon liquor are prohibited by the preemption provisions of the Washington State Liquor Act, RCW 66.08.120. Actually, the keystone of the trial court's memorandum decision, and the essence of…”
Harvest House Restaurant, Inc. v. City of Lynden, 685 P.2d 600 (Wash. 1984). · cites it 6× “2d 592 (1973) that the power of the State to regulate liquor has been extended to municipalities under RCW 66.08.120 and RCW 66.28.080. The powers of a municipality to regulate are not without *376 limit.”
City of Seattle v. Hinkley, 517 P.2d 592 (Wash. 1973). · cites it 6× “The valid power of the state to promulgate liquor regulations has been extended to cities and municipalities to the extent specified by RCW 66.08.120 and RCW 66.28.080. RCW 66.08.”
Anderson, Leech & Morse, Inc. v. Washington State Liquor Control Bd., 575 P.2d 221 (Wash. 1978). · cites it 2× “030 expressly confers the rule-making power upon the Board. RCW 66.08.030(1) provides "[f]or the purpose of carrying into effect the provisions of this title according to their true intent or of supplying any deficiency therein, the board may make such regulations not…”
Corral, Inc. v. Washington State Liquor Control Bd., 566 P.2d 214 (Wash. Ct. App. 1977). · cites it 4× “he Board to regulate the subject matter of rule 27-1; (2) that, contrariwise, in specific terms, legislation has restricted the Board's rule-making authority to areas other than those pertaining to the conduct of entertainers and patrons at licensed premises; and, indeed, (3)…”
King Cnty. v. City of Algona, 681 P.2d 1281 (Wash. 1984). “020 contains a general grant of taxing power to code cities, and provides in pertinent part: Within constitutional limitations, legislative bodies of code cities shall have within their territorial limits all powers of taxation for local purposes except those which are expressly…”
P. Lorillard Co. v. City of Seattle, 521 P.2d 208 (Wash. 1974). · cites it 2× “It was held that an ordinance levying an admission tax, which was defined to include charges for alcoholic beverages, did not constitute a tax on liquor in violation of the state preemption of taxes on liquor contained in RCW 66.08.120. That is consistent with our holding here.”
LaMon v. City of Westport, 588 P.2d 1205 (Wash. Ct. App. 1978). “Within constitutional limitations, legislative bodies of code cities shall have within their territorial limits all powers of taxation for local purposes except those which are expressly preempted by the state as provided in RCW 66.08.120, RCW 82.36.440, RCW 48.14.020, and RCW…”
Enter. Leansing v. Tacoma, Fin. Dept., 970 P.2d 339 (Wash. Ct. App. 1999). “020; (4) liquor tax, RCW 66.08.120; and (5) motor vehicle fuel tax, RCW 82.”
City Of Seattle, Appellant/cr-respondent v. S. Michael Kunath, Respondent/cr-appellant, 444 P.3d 1235 (Wash. Ct. App. 2019). “(citing RCW 66.08.120, 48.14.020, and 48.14.080).”
State v. Hieu Nhu Truong, 811 P.2d 938 (Wash. 1991). “I first note that RCW 66.08.120 prohibits local governments from licensing or taxing certain activities connected with liquor, but has a proviso authorizing municipalities and counties to adopt police ordinances and regulations not in conflict with RCW Title 66.”
City of Spokane v. Horton (Wash. 2017). “020 provides that "[wjithin constitutional limitations, legislative bodies of code cities shall have within their territorial limits all powers oftaxation for local purposes except those which are expressly preempted by the state as provided in RCW 66.08.120, 82.36.440, '…”
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