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For purposes of collection and administration of the tax levied in this chapter, the following provisions shall apply:

(a) The Department of Revenue of the state of Washington is designated as the agent of the city of Selah for purposes of collection and administration.

(b) The administration provisions contained in RCW 82.08.050 through RCW 82.08.070, and in Chapter 82.32 of RCW shall apply with respect to administration and collection by the Department of Revenue.

(c) All rules and regulations adopted by the Department of Revenue for the administration of Chapter 82.08 of RCW are adopted and incorporated in this chapter by reference.

(d) The Department of Revenue is authorized to prescribe and utilize such special forms and recording procedures as the department may deem necessary and appropriate. (Ord. 1306, § 1, 1996.)