Chapter 5.32
GAMBLING

Sections:

5.32.010  Definitions.

5.32.020  Activities authorized.

5.32.030  Bingo, raffles and amusement games tax.

5.32.040  Punchboard and pulltab tax.

5.32.045  Tax imposed on card rooms.

5.32.050  Tax—Administration and collection.

5.32.060  Tax—Payable when.

5.32.070  Taxpayer recordkeeping.

5.32.080  Investigation of returns.

5.32.090  Extension of time—Penalties.

5.32.100  Over or under payment of tax.

5.32.110  Failure to file return.

5.32.120  False returns unlawful.

5.32.130  Tax constitutes debt.

5.32.140  Violation—Penalty.

5.32.010 Definitions.

Those definitions contained in RCW 9.46.0201 through 9.46.0289, as now exist or are hereafter amended, are adopted by this reference for the purpose of administering this chapter and prosecuting offenders. (Ord. 3364 § 1, 1997; prior code § 5.30.020)

5.32.020 Activities authorized.

Those gambling activities authorized and licensed under RCW Chapter 9.46, as now exists or as is hereafter amended, are authorized in the city, subject to the limitations imposed by the state of Washington in said chapter. (Ord. 3364 § 1, 1997; prior code § 5.30.010)

5.32.030 Bingo, raffles and amusement games tax.

A. Pursuant to RCW 9.46.110, there is levied a tax upon the gross revenue of bingo and raffles which shall be imposed upon and collected from those licensees engaged in such activity as defined in Chapter 9.46 RCW, as amended. The rate of tax imposed shall be five percent of the gross receipts, less the amount paid for or as prizes, of bingo and raffles.

B. There is levied a tax on amusement games, not to exceed two percent, which shall be imposed upon and collected from those licensees engaged in such activity as defined in RCW Chapter 9.46 and subject to the limitations contained in RCW 9.46.110(3)(b). (Ord. 3498 § 1, 2002; Ord. 3364 § 1, 1997; prior code § 5.30.030)

5.32.040 Punchboard and pulltab tax.

A. There is levied a tax upon the gross revenue of any punchboard or pulltab device.

B. The rate of tax imposed by subsection A of this section upon bona fide charitable or nonprofit organizations shall be ten percent of the gross revenue of said punchboard or pulltab device less the amount awarded as prizes.

C. The rate of tax imposed by subsection A of this section upon commercial stimulant operations shall be five percent of the gross revenue. (Ord. 3364 § 1, 1997; prior code § 5.30.040)

5.32.045 Tax imposed on card rooms.

A. There is levied a tax upon the gross revenue of any card room.

B. The rate of tax imposed by this section shall be ten percent of the gross revenue of said card room activity. (Ord. 3364 § 1, 1997; Ord. 2967 § 1, 1985)

5.32.050 Tax—Administration and collection.

A. The administration and collection of the tax imposed by this chapter shall be by the director of finance and pursuant to the rules and regulations promulgated by the State Gambling Commission and this chapter.

B. The director of finance shall have the authority to adopt, publish and enforce rules and regulations for the administration of this chapter which shall not be inconsistent with this chapter or law. The director of finance shall have the further authority to prescribe and issue appropriate forms for determination and declaration of the amount of tax to be paid under this chapter. (Ord. 3364 § 1, 1997; prior code § 5.30.050)

5.32.060 Tax—Payable when.

The tax imposed by this chapter shall be due and payable in monthly installments, and remittances therefor shall be made on or before the fifteenth day of the month next succeeding the month in which the tax accrued. The remittance shall be made by way of cash, certified check, cashier's check or money order, and shall be accompanied by a return on a form provided and prescribed by the director of finance. The taxpayer shall swear or affirm that the information given in the tax return is full and true and that the taxpayer knows the same to be so. (Ord. 3364 § 1, 1997; prior code § 5.30.060)

5.32.070 Taxpayer recordkeeping.

A. Any bona fide charitable or nonprofit organization, person, association or organization liable for the payment of any tax imposed by this chapter shall keep and maintain for a period of two years such books and records as will accurately reflect the gross revenue received from any bingo, raffle or amusement game, or the amount of gross revenue of any punchboard or pulltab device, whichever activity is taxable pursuant to this chapter.

B. All books and records required to be kept or maintained under this chapter shall be subject to inspection and audit at any reasonable time, with or without notice, upon demand by the director of finance, the city attorney, the chief of police, or their designees, for the purpose of determining compliance or noncompliance with the provisions of this chapter and any rules and regulations adopted pursuant thereto. (Ord. 3364 § 1, 1997; prior code § 5.30.070)

5.32.080 Investigation of returns.

If any taxpayer fails to make a return, or if the director of finance is dissatisfied as to the correctness of the statements made in the return of any taxpayer, the director or an authorized agent may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting the books or records of account to ascertain the amount of tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer or agent, touching the matters inquired into, or such officer or his authorized agent may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation of, and there testify under oath administered by said officer or his agent in regard to the matters inquired into, and may by subpoena require any person to bring such books, records or papers as may be considered necessary. (Ord. 3364 § 1, 1997; prior code § 5.30.080)

5.32.090 Extension of time—Penalties.

The director of finance for good cause shown may extend the time for making and filing any return as required under this chapter, and may grant such reasonable additional time within which to file such return as may be deemed proper; provided, that any extension in excess of thirty days shall be conditioned upon the payment of interest of one-half of one percent for each thirty days or portion thereof on the amount of tax from the day upon which said tax becomes due. If the tax return and/or payment are not received within fifteen days of the due date, a penalty must be included as follows: if sixteen to forty-five days delinquent, ten percent of the tax with a minimum penalty of one dollar; if forty-six to seventy-five days delinquent, fifteen percent of the tax with a minimum penalty of two dollars; if seventy-six or more days delinquent, twenty percent of the tax with a minimum penalty of three dollars. (Ord. 3364 § 1, 1997; prior code § 5.30.090)

5.32.100 Over or under payment of tax.

If the director of finance upon investigation or upon checking returns finds that the tax paid on any return is more than the amount required of the taxpayer, the excess shall be refunded. If the director of finance finds that the tax paid is less than required, the taxpayer shall be notified, who shall within ten days pay the balance due. (Ord. 3364 § 1, 1997; prior code § 5.30.100)

5.32.110 Failure to file return.

If any taxpayer fails, neglects or refuses to make a return as and when required in this chapter, the director of finance is authorized to determine the amount of the tax payable and by mail to notify such taxpayer of the amount so determined. The amount so determined shall thereupon become the tax due and be immediately payable. (Ord. 3364 § 1, 1997; prior code § 5.30.110)

5.32.120 False returns unlawful.

It is unlawful for any person liable for the tax imposed by this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for any person to make any false or fraudulent return, or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax or any part thereof, or for any person to fail to appear and/or testify in response to a subpoena issued pursuant to this chapter, or to testify falsely upon any investigation as to the correctness of a return or upon the hearing of any appeal, or in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Ord. 3364 § 1, 1997; prior code § 5.30.120)

5.32.130 Tax constitutes debt.

Any tax due and unpaid under this chapter and all penalties thereon shall constitute a debt to the city, and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three years and the right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three years after which time the taxpayer shall have no right of recovery against the city. This provision shall not affect any order of a court of competent jurisdiction for restitution or other resolution of any criminal proceeding. (Ord. 3364 § 1, 1997; prior code § 5.30.130)

5.32.140 Violation—Penalty.

Any person wilfully violating any of the terms of this chapter shall be punished by a maximum fine or by imprisonment as provided in Chapter 1.40 of this code or by both such fine and imprisonment. (Ord. 3364 § 1, 1997; prior code § 5.30.140)