In order that the city may identify those persons who are subject to taxation under this chapter, each person, association or organization shall file with the city clerk a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the clerk, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than ten days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purpose of administration of this taxing chapter only.
Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 600, 1975)