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The administration and collection of the tax on bingo, raffles and amusement games imposed by this chapter shall be by the city department of finance and pursuant to the rules and regulations promulgated by the Washington State Gambling Commission and/or under this chapter.

The director of Financial and Management Services shall have the authority and it shall be his duty to adopt, publish and enforce rules and regulations for the collection of taxes under this chapter, which rules and regulations shall not be inconsistent with this chapter or with state law or state regulations, and the department of finance shall have the further authority and duty to prescribe and issue appropriate forms under this chapter. (Ord. M-1464 §4, 1973)