The Washington State Department of Revenue is designated as agent for the city for the purposes of collection and administration of the tax levied herein. The Department of Revenue shall exclusively perform all functions incident to the administration and collection of the taxes imposed by this chapter. The mayor is authorized to enter into a contract with the Department of Revenue for administration of the tax.

The Department of Revenue shall retain from the taxes so collected for regular/optional sales and use tax the amount of one percent or rate specified and agreed upon between the city of Monroe and the Department of Revenue in January of each year. (Ord. 1108, 1997)