In order that the city of Electric City may identify those persons who are subject to taxation under these provisions, each person, association, or organization shall file with the city clerk-treasurer a form, “declaration of intent,” to conduct an activity taxable as herein provided. The declaration of intent shall be a form to be prescribed by the city clerk-treasurer and shall be submitted with a copy of the license issued by the Washington State Gambling Commission. The filing shall be made not later than 10 days prior to conducting or operating a taxable activity or 20 days after the effective date of the ordinance codified in this chapter if the activity is being conducted prior to its adoption. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity, except for “fund raising events” under ECMC 5.10.020(5). Failure to timely file shall not excuse any person, association, or organization from any tax liability. (Ord. 456 § 1, 2012; Ord. 203 § 7, 1980)