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 activity authorized by Chapter 9.46 RCW shall, prior to commencement of any such activity file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with Chapter 9.46 RCW.

Thereafter, for any period covered by such state license or any renewal thereof, any person, association or organization, shall on or before the thirtieth day of the month following the end of the quarterly period in which the tax accrued, file with the finance director a sworn statement, on a form to be provided and prescribed by the city manager, for the purpose of ascertaining the tax due for the preceding quarterly period. (Ord. 1021 §15, 1995; Ord. 381 §1, 1975; Ord. 362 §1 (part), 1974).