A county legislative authority imposing a tax under this chapter shall establish by ordinance all necessary and appropriate procedures for the administration and collection of the tax, which ordinance shall provide for reimbursement to the telephone companies for actual costs of administration and collection of the tax imposed. The ordinance shall also provide that the due date for remittance of the tax collected shall be on or before the last day of the month following the month in which the tax liability accrues.

[1998 c 304 § 5; 1981 c 160 § 6.]

NOTES:

     Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.