A. Monthly Return and Payment. At the option of the taxpayer, any tax payable under Chapter 5.52 may be reported and paid in monthly installments. In addition, monthly reporting and payments shall be required of taxpayers who fail to timely report and file returns when due for two reporting periods, and taxpayers who have not timely paid any tax due imposed by this Chapter to the City within thirty (30) days of the date said tax is due. Monthly reports and payment shall be due on the 15th day of the month next succeeding the month for which the report and payment is due.
B. Annual Return and Payment. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of $2.00 for any quarterly period, an annual return may be made upon written request and subject to the approval of the City Treasurer.
C. Semi-Annually. In all other instances, semi-annual reports and payments of tax imposed by this chapter shall be due and payable in semi-annual installments. The semi-annual terms shall be January 1 through June 30 and July 1 through December 31 of each year. Tax remittances therefore shall be made on or before the last day of the month next succeeding the end of the semi-annual period in which the tax accrued.
D. Supporting Documentation. All gambling tax reports shall include a copy of the taxpayer’s Organizational Activity Report as outlined and required under WAC 230-08-130, 230-08-165, and/or 230-08-160.
Regardless of the reporting period, all remittances shall be by bond, draft, certified check, and cashier’s check, money order, or in cash, and shall be accompanied by a return on a form to be provided and prescribed by the City Treasurer. The taxpayer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so.
For purposes of required monthly reporting, the City may not count any return prior to a return for the second quarter of 1996 or any nonpayment of taxes for any quarter prior to the second quarter of 1996. (Ord. 1807, 1996; Ord. 1834, 1997; Ord. 2114, 2006)