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3.36.060 Administration and collection.
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For the purpose of the taxes levied herein pursuant to this chapter:

A. The Department of Revenue of the state is designated as the agent of the City for the purpose of collection and administration;

B. The administrative provisions contained in RCW 82.08.050 through 82.08.066, and as contained in Chapter 82.32 RCW, shall apply with respect to the administration and collection by said Department;

C. All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 RCW, are adopted;

D. The Department of Revenue is authorized to prescribe and utilize such special forms and procedures as the Department may deem necessary and appropriate. [Ord. 21 § 6, 1995.]