Chapter 22. Compensating-Use Tax. § 47–2201. Definitions. § 47–2202. Imposition of tax. § 47–2202.01. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles. § 47–2202.02. Tax on gross receipts for transient lodgings or accommodations; food or drink for immediate consumption; spirits sold for consumption on premises; rental vehicles — Collection of tax and transfer to Washington Convention and Sports Authority. § 47–2202.03. Additional tax on gross receipts for transient lodgings or accommodations. § 47–2203. Collection of tax by vendor. § 47–2204. Nonresident vendors. § 47–2205. Payment of tax by purchaser. § 47–2206. Exemptions. § 47–2207. Collection of tax. [Repealed] § 47–2208. Surety bonds. § 47–2209. Assumption or refund of tax by vendor unlawful. § 47–2210. Returns and payment of tax. § 47–2211. Monthly returns; content and form; payment of tax. § 47–2212. Certificate of registration. § 47–2213. Incorporation and application of certain provisions of Chapter 20. § 47–2214. Application of chapter.
