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A. For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activities authorized by RCW Chapter 9.46 not prohibited by this chapter shall, prior to commencement of any such activity, file with the finance director or director’s designee a sworn declaration of intent to conduct or operate such activity together with a copy of the license issued by the Washington State Gambling Commission. Thereafter, for any period covered by such license or any renewal thereof, any person, association or organization shall, on or before the last day of each April, July, October and January which follows the end of the quarterly period in which the tax accrued, file with the finance director or director’s designee a sworn statement on a form to be provided and prescribed by the finance director or director’s designee, reporting the gross revenue received for the purpose of ascertaining the tax due for the preceding quarterly period.

B. A bona fide charitable or nonprofit organization must file with the finance director or director’s designee a copy of the letter from the Internal Revenue Service, Department of the Treasury, noting exemption from federal income tax due to its status as a bona fide charitable or nonprofit organization, a copy of its Washington State Gambling license, if such license is required, and any forms provided or prescribed by the finance director or director’s designee.

C. Holders of lower volume licenses shall maintain records as required by the Washington State Gambling Commission and shall file with the finance director or director’s designee a duplicate copy of the summary of these records as required by WAC 230-08-015. (Ord. 2548 § 2 (part), 2010: Ord. 1956 § 1, 1997; Ord. 1625 § 1 (part), 1991: Ord. 1497 § 4, 1989: Ord. 1244 § 2 (part), 1985: Ord. 817 § 3, 1978: Ord. 666 § 8, 1974).