(1) Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the city finance director. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the city. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.

(2) The city finance director is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The city finance director shall make forms available to the public in reasonable numbers during regular business hours.

(3) In addition to the return form, a copy of the taxpayer's quarterly report to the Washington State Gambling Commission required by WAC Title 230 for the period in which the tax accrued and monthly income summary sheets shall accompany remittance of the tax amount due. (Ord. 02-29 §6, 2002).