Pursuant to RCW 35A.11.020 and 35A.21.160, the City adopts by reference the State leasehold excise tax laws, Chapter 82.29A RCW and the State leasehold excise tax rules found at Chapter 458-29A WAC which are incorporated by this reference as it now exists or may hereafter be amended as the excise tax laws and rules of the City of Covington. (Ord. 10-21 § 2)