RCW 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.]
Structure Revised Code of Washington
Chapter 35.101 - Tourism Promotion Areas.
35.101.020 - Establishment—Petition.
35.101.030 - Resolution of intention to establish area—Hearing.
35.101.040 - Limitations on area included—Interlocal agreements.
35.101.050 - Lodging charge—Limitations.
35.101.052 - Lodging charge—Contract for administration and collection of by department of revenue.
35.101.055 - Lodging charge—Exemption for temporary medical housing.
35.101.057 - Lodging charge—Additional charge.
35.101.058 - Lodging charge—Additional charge—Program review.
35.101.060 - Notice of hearing.
35.101.070 - Conduct of hearing—Termination of proceedings.
35.101.080 - Establishment of area—Ordinance.
35.101.090 - Administration, collection of lodging charge.
35.101.100 - Local tourism promotion account created.
35.101.110 - Charges are in addition to special assessments.