A. As stated in RCW 82.14.050, the City Manager is hereby authorized to enter all necessary contracts with the state for the purpose of facilitating the administration and collection of this tax. Administration and collection of the taxation program authorized under this chapter shall be conducted by the state of Washington pursuant to the provisions of RCW Title 82, as the same exists or may hereafter be amended. The Department of Revenue may adopt additional rules and regulations, and undertake administrative actions in accordance with the State Administrative Procedures Act, to facilitate the enforcement, administration and collection of the tax authorized herein as the Department of Revenue may deem necessary.

B. For the purpose of enforcing the collection of this tax and administering the taxation program authorized herein, the Washington State DOR shall have the power to construe, interpret, administer and enforce the provisions of this chapter. It is unlawful for any person to violate or fail to comply with any such rule, law or regulation.

C. Applications for refunds or credits of taxes paid pursuant to this chapter shall be made to the Washington State Department of Revenue as stated in Chapter 82.32 RCW as the same exists or may hereafter be amended. [Ord. 519 § 1, 2010.]