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For the purposes of the tax levied herein:

A. The Department of Revenue of the state of Washington is designated as the agent of the city of Aberdeen for the purpose of collection and administration.

B. The administration provisions contained in RCW Sections 82.08.050 through 82.08.070 and Chapter 68.28 shall apply with respect to administration and collection by the department.

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

D. The department is empowered, on behalf of the city of Aberdeen, to prescribe such special forms and reporting procedures as the department may deem necessary.

(Prior code § 5.71.050)