This chapter is enacted based upon model administrative provisions developed by a coalition of Washington cities that have enacted a business and occupation tax. By enacting these administrative tax provisions, the city hopes to create greater uniformity and consistence among Washington municipal taxing jurisdictions and, to the extent feasible, make it easier for taxpayers working in multiple Washington taxing jurisdictions. However, the provisions of this chapter are not intended to be exactly the same as other Washington taxing jurisdictions and are not intended to be modified by administrative rulings from other jurisdictions. They are intended to specifically preserve sufficient flexibility for the city of Bellingham. [Ord. 2002-12-106].