Section 35.101.052. Lodging charge—Contract for administration and collection of by department of revenue.

Latest version.

(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.]

2009 c 442 § 2.

                    
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