(1) Any person, association or organization issued a state gambling license or renewal thereof for any part of a quarterly period of a calendar year shall, on or before the last day of the month following the end of such quarterly period, file with the city of Selah a sworn statement on a form to be prescribed and provided by the city clerk-treasurer, for the purpose of ascertaining the tax, if any, due for the preceding quarterly period.

(2) The tax imposed by this chapter shall be due and payable in quarterly installments on or before the last day of the month following the end of the quarterly period in which the tax accrued, and remittance therefor shall accompany the sworn statement required by subsection (1) of this section. (Ord. 764, § 1, 1981.)