5.18.070 Administration and collection of tax.

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

The taxing officer 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 taxing officer shall make forms available to the public in reasonable numbers 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 Chapter 230-08 WAC for the period in which the tax accrued, shall accompany remittance of the tax amount due. (Ord. 1975-10-7 (part), 1975)