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3.09.060 Administration and collection.
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For the purpose of the taxes levied by this chapter:

(1) The State Department of Revenue is designated as the agent of the city for the purpose of collection and administration;

(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070, and as contained in Chapter 82.32 RCW, apply with respect to the administration and collection by said department;

(3) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW are adopted;

(4) The Department of Revenue is authorized to prescribe and utilize such special forms and procedures as the Department may deem necessary and appropriate. (Ord. 1520 § 1 (Exh. A), 2023).