Chapter 5.25
SOCIAL CARD GAMES

Sections:

5.25.010    Gambling tax imposed.

5.25.020    Administration of tax.

5.25.030    Tax due date – Delinquency.

5.25.040    Financial records.

5.25.050    Definitions.

5.25.060    Unlawful acts.

5.25.070    Violation – Penalty.

5.25.010 Gambling tax imposed.

Pursuant to RCW 9.46.110, as it now exists or may hereafter be amended, there is levied upon all persons, associations or organizations a tax on all social card games occurring within the city as permitted by State law at the rate of 20 percent of the gross revenue from such games. (Ord. 98-98 § 1)

5.25.020 Administration of tax.

The administration and collection of the tax imposed by CMC 5.25.010 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, and to make such further rules and regulations for the purpose of carrying out the provisions of this chapter. (Ord. 98-98 § 2)

5.25.030 Tax due date – Delinquency.

(1) The tax imposed by CMC 5.25.010 shall be due and payable in quarterly installments, and remittance therefor shall accompany such 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, there shall be added a penalty(ies) as follows:

(a) If paid on or before the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 10 percent with a minimum penalty of $5.00;

(b) If paid prior to the thirtieth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent with a minimum penalty of $10.00;

(c) Failure to make payment by the thirtieth day of the second month succeeding the quarterly period in which the tax accrued shall result in a penalty of 20 percent with a minimum penalty of $15.00. (Ord. 98-98 § 3)

5.25.040 Financial records.

It shall be the responsibility of all officers, directors and managers of any entity conducting any social card game subject to taxation under this chapter to make available at all reasonable times such financial records as the city clerk may require to determine full compliance with this chapter. (Ord. 98-98 § 4)

5.25.050 Definitions.

For the purposes of this chapter, the terms used herein shall have the same meanings as defined in Chapter 9.46 RCW, as the same now exists or may after be amended. (Ord. 98-98 § 5)

5.25.060 Unlawful acts.

It is unlawful for any person liable for the tax imposed by ordinance to fail to pay the tax when due or for any person to make any false or fraudulent return or any false statement in connection with the return. (Ord. 98-98 § 6)

5.25.070 Violation – Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor. (Ord. 98-98 § 7)