Revises the definition of "legislative authority" in chapter 35.101 RCW (tourism promotion areas).

Requires a legislative authority consisting of a county with a population of one million or more or a city or town within the county to contract, before the effective date of an ordinance imposing a lodging charge under RCW 35.101.050, for the administration and collection of the charge by the department of revenue.

Authorizes the department of revenue to deduct a percentage amount, as provided by contract, for the administration and collection expenses incurred by the department.