§ 35.101.090. Administration, collection of lodging charge
(1) The charge authorized by this chapter shall be administered by the department of revenue and shall be collected by lodging businesses from those persons who are taxable by the state under chapter 82.08 RCW. Chapter 82.32 RCW applies to the charge imposed under this chapter.
(2) At least seventy-five days prior to the effective date of the resolution or ordinance imposing the charge, the legislative authority shall contract for the administration and collection by the department of revenue.
(3) The charges authorized by this chapter that are collected by the department of revenue shall be deposited by the department in the local tourism promotion account created in RCW 35.101.100.
[2003 c 148 § 9.]
Sections: Previous 35.101.010 35.101.020 35.101.030 35.101.040 35.101.050 35.101.055 35.101.060 35.101.070 35.101.080 35.101.090 35.101.100 35.101.110 35.101.120 35.101.130 35.101.140 NextLast modified: April 7, 2009