§ 67.40.150. Convention and trade facilities -- Contract of administration and collection to department of revenue -- Disposition of tax -- Procedure
(1) The cities shall contract, prior to the effective date of a resolution or ordinance imposing a sales tax under RCW 67.40.130, the administration and collection of the local option sales tax to the state department of revenue at no cost to the municipality. The tax authorized by chapter 386, Laws of 1995 which is collected by the department of revenue shall be deposited by the state into the account created under RCW 67.40.040 in the state treasury.
(2) The sales tax authorized under RCW 67.40.130 shall be due and payable in the same manner as those taxes authorized under RCW 82.14.030.
[1995 c 386 § 3.]
Notes:
Severability -- Effective date -- 1995 c 386: See notes following RCW 67.40.130.
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Last modified: April 7, 2009