§ 4.06.070. Administration and collection of tax

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

(Ord. 764 § 1 (part), 1981.)