The administration and collection of the sales and use tax imposed by Section 3.33.010 shall be in accordance with the provisions of RCW 82.14.540.

The maximum amount to be received by the City in each year from the sales or use tax imposed by Section 3.33.010 shall be equal to the taxable retail sales within the City limits of Moses Lake in State fiscal year 2020 multiplied by the tax rate set forth in Section 3.33.020. The State Department of Revenue shall collect and administer the tax on behalf of City at no cost to the City. So long as the City collects the sales or use tax imposed by Section 3.33.010, the City shall report annually to the State Department of Commerce on the collection and use of the revenue as prescribed in rules adopted by such Department. In the event that the amount of revenue from the sales or use tax imposed by Section 3.33.010 exceeds the maximum amount allowed to the City under RCW 82.14.540, any excess shall be remitted to the State Treasurer in accordance with RCW 82.14.540. The City Manager and Finance Director are authorized to enter into an agreement with the State Department of Revenue for the administration of the tax. (Ord. 2951, 5/12/20)