In order that the County may identify those persons who are subject to taxation under this Chapter, each person, association or organization shall file with the Finance Department a sworn declaration of intent to conduct an activity taxable under this Chapter upon a form to be prescribed by the Finance Department together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than 15 days prior to conducting or operating the taxable activity. No fee shall be charged for such filing which is not for the purpose of regulation of this activity but for the purposes of administration of this taxing Chapter only. Failure to timely file shall not excuse any person, association or organization from tax liability.