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

RCW 35.101.052
in effect
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(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. (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.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=35.101&full=trueFetched: 6/29/2026

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