3.10.040 Payments – Late penalties and liens.
(1) The tax imposed by this chapter is due and payable in quarterly installments, and remittance therefor must accompany each return and be made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.
(2) For each payment due, if such payment is not made by the due date thereof, a penalty is added as follows:
(a) First to 17 days delinquency, 10 percent of payment due;
(b) More than 17 days delinquency, 15 percent of payment due;
(c) A copy of all forms submitted to the state must be submitted with the payment to the city.
(3) Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien attaches on the date the tax becomes due and relates back and has priority against real and personal property to the same extent as ad valorem taxes. (Ord. 1520 § 1 (Exh. A), 2023).