5.18.100 Notice of intention to engage in activity to be filed.

In order that Clark County may identify those persons who are subject to taxation under this chapter each person, association or organization shall file with the Clark County auditor a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the taxing officer, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than five (5) days prior to conducting or operating the taxable activity. The fee charged at such filing is not for the purpose of regulation of this activity, but for the purposes of administration of this chapter only.

The notification obligation shall be continuous, and any change in circumstances shall be reported by the taxpayer within twenty-four hours.

Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 1975-10-7 (part), 1975)