Lodging charge—Contract for administration and collection of by department of revenue.

1. Law
2. Revised Code of Washington
3. Cities and Towns
4. Tourism Promotion Areas.
5. Lodging charge—Contract for administration and collection of by department of revenue.

(1) A legislative authority shall contract, prior to the effective date of an ordinance imposing a lodging charge under RCW 35.101.050, for the administration and collection of the charge by the state department of revenue. The department may deduct a percentage amount, as provided by contract, for the administration and collection expenses incurred by the department.

(2) This section only applies to a legislative authority consisting of a county with a population of one million or more or a city or town within such a county.

[ 2009 c 442 § 2.]

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