In order that the town of Cathlamet may identify those persons who are subject to taxation under this chapter, each person, association or organization shall file with the town of Cathlamet a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the town of Cathlamet together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than five days prior to conducting or operating the taxable activity or 20 days after the effective date of the ordinance codified in this chapter if the activity is being conducted prior to its adoption. 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 chapter only. Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 341 § 9, 1990)