3.17.080 Administration/collection.

A.    Pursuant to RCW 39.34.030(4) the County Treasurer is hereby directed to establish the separate fund to be called the “TPA Fund”. All revenue received by the county from the charge imposed under this chapter shall be deposited into the TPA Fund, which shall not lapse at the close of any budget cycle. All City-County TPA revenue deposited into the TPA Fund shall be forwarded to the CVB within twenty (20) days of receipt by the county.

B.    The charge shall be administered by the Washington State Department of Revenue and shall be collected by eligible lodging businesses from those persons who are taxable by the state of Washington under Chapter 82.02 RCW. The provisions of Chapter 82.32 RCW apply to the charge imposed herein. (Sec. 8 of Ord. 2004-08-19)