35.101.050  <<  35.101.052 >>   35.101.055

RCW 35.101.052

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.
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