(1) The Department of Revenue of the state of Washington is designated as the agent of the city of Pullman for the purposes of collection and administration of such taxes on behalf of the city of Pullman at no cost to the city of Pullman.

(2) The administrative provisions contained in RCW 82.08.050 through 82.08.070 and those administrative provisions contained in Chapter 82.32 of the Revised Code of Washington and subsequent amendments thereto, shall apply with respect to administration and collection of the tax by the Department of Revenue.

(3) All rules and regulations adopted by the Department of Revenue for the administration of RCW Chapter 82.08 are adopted.

(4) The state of Washington, Department of Revenue, is empowered, on behalf of the city of Pullman, to prescribe such special forms and reporting procedures as the Department of Revenue may deem necessary. (Ord. 81-26 §3, 1981).