The administration and collection of the tax on punchboards and pulltabs 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 by the director of Financial and Management Services 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 administration of this chapter, which rules and regulations shall not be inconsistent with this chapter or with state law or regulations issued by the State Gambling Commission, and the department of finance shall have the further authority and duty to prescribe and issue appropriate forms under this chapter. (Ord. M-1465 §5, 1973)