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A. Administration and collection of the various taxes imposed in this chapter shall be the responsibility of the Finance Director of the city. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the Finance Director. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate, and complete. The Finance Director is authorized, but not required, to mail to taxpayers the necessary forms. Failure of the taxpayers to receive such a form shall not excuse them from making the return and timely paying all taxes due. The Finance Director shall make forms available to the public in reasonable numbers in his office during regular business hours.

B. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by WAC 230-08 for the period in which the tax accrued shall accompany remittance of the tax. (Ord. 918, 1979)