Administration and collection of the various taxes imposed by this Chapter shall be the responsibility of the Finance Department. The taxpayer shall be required to swear and affirm by signature that the information given in the return is true, accurate and complete under penalty of perjury. The Finance Department is authorized but not required to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due.

The Finance Department shall make forms available to the public in reasonable numbers in the Finance office during regular business hours. Along with the tax remittance and return form for each month ending a calendar quarter year, each taxpayer shall submit to the Finance Department a copy of his quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC as now or hereafter amended.