The administration and collection of the tax imposed by CMC 3.20.010 shall be by the City Clerk and pursuant to the rules and regulations of the Washington State Gambling Commission. The City clerk is instructed and authorized to adopt appropriate reporting requirements, to ensure the effective administration of license holders exempt from the payment of the tax and to make such further rules and regulations for the purpose of carrying out the provisions of this chapter. (Ord. 14-97 § 3)