The tourism promotion charges imposed under this chapter shall be administered by the Washington State Department of Revenue and shall be collected by lodging businesses from persons taxable by the state under RCW Chapter 82.08. The provisions of RCW Chapter 82.32 apply to the tourism promotion charges imposed under this chapter.

The tourism promotion charges collected by the Washington State Department of Revenue shall be deposited by the department in the local tourism promotion account created and maintained by the state treasurer. All receipts from the tourism promotion charges imposed hereunder must be deposited into this account. Expenditures from the account may only be used for tourism promotion resulting in overnight stays in the tourism promotion area lodging businesses. The state treasurer shall distribute the money in the account on a monthly basis to the city of Yakima. (Ord. 2004-17 § 1 (part), 2004).