Chapter 4.70
PUNCHBOARD AND PULL TAB TAX

Sections:

4.70.010    Imposed – Rate.

4.70.020    Payment – Delinquencies.

4.70.030    Violation – Penalty.

4.70.010 Imposed – Rate.

There is levied upon and shall be collected from and paid as provided in this chapter by every person, association, or organization utilizing punchboards and pull tabs a tax of eight percent of gross receipts from the operation of such game less the amount awarded as cash or merchandise prizes. Any such gross receipts subject to this tax shall be deducted from the gross income of a business when filing business and occupation tax returns with the city. [Ord. 10898 § 1, 1997; Ord. 10877, 1997; Ord. 9042 § 1, 1981; Ord. 8922 § 1, 1980; Ord. 8301 § 1, 1974].

4.70.020 Payment – Delinquencies.

All taxes levied under this chapter shall be paid quarterly and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax accrued. The remittance shall be accompanied by a form to be provided and prescribed by the director of finance. The taxpayer shall be required to swear or affirm that the information contained in such form is full and true and that the taxpayer knows the same to be so. If the tax return and payment are not received within 15 days of the date due, a penalty will be imposed as follows: If 16 to 45 days delinquent, 10 percent of the tax with a minimum penalty of $1.00; if 46 to 75 days delinquent, 15 percent of the tax with a minimum penalty of $2.00; if 76 or more days delinquent, 20 percent of the tax with a minimum penalty of $3.00. [Ord. 8301 § 2, 1974].

4.70.030 Violation – Penalty.

It is unlawful for any person to fail or refuse to make the returns when required or to pay the tax when due. Any person convicted of a violation of any of the terms of this chapter may be imprisoned for 90 days, or fined any sum not to exceed $1,000, or both fined and imprisoned. [Ord. 2013-02-006 § 3; Ord. 10388 § 21, 1992; Ord. 8301 § 3, 1974].