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3.10.030 Administration and collection.
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The administration and collection of the tax imposed by this chapter shall be in accordance with the following:

A. The Department of Revenue of the state is hereby designated as the agent of the city of Lynnwood for the purposes of collection and administration.

B. The administrative provisions contained in RCW 82.08.070, and those administrative provisions contained in Chapter 82.32 RCW, shall apply with respect to administration and collection of the tax by the Department of Revenue.

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

D. The State Department of Revenue is hereby empowered, on behalf of the city of Lynnwood, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 972 § 3, 1978)