(1) Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the Cathlamet town clerk-treasurer, under the supervision of the mayor and the town council. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the town. The taxpayer shall be required to swear, affirm and certify under penalty of perjury under the laws of the state of Washington that the information given in the return is true, accurate and complete. The town clerk-treasurer is authorized, but not required, to mail to taxpayers the necessary return forms. 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 town clerk-treasurer shall make forms available to the public in reasonable numbers at City Hall during regular business hours.

(2) 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 tax accrued shall accompany remittance of the tax amount due. (Ord. 341 § 6, 1990)