Chapter 3.92
GAMBLING ACTIVITIES TAX
Sections:
3.92.010 State laws adopted by reference.
3.92.030 Exemption from tax on raffles and amusement games.
3.92.040 Tax on punchboards and pull tabs.
3.92.050 Tax on amusement games.
3.92.060 Tax on conducting of social card games.
3.92.080 Taxpayer to keep records.
3.92.090 Distributors’ records.
3.92.100 City clerk to investigate returns.
3.92.110 Extension of time penalties.
3.92.120 Over or under payment of tax.
3.92.130 Failure to make return.
3.92.140 Appeal to city council.
3.92.160 False returns and certifications.
3.92.170 License fee – Additional to others.
3.92.180 Tax constitutes debt.
3.92.190 Violations – Penalty.
3.92.010 State laws adopted by reference.
Those provisions of the state of Washington Gambling Act, not less than three copies of which are on file in the office of the city clerk of the city of Marysville, as set forth in the following sections of the Revised Code of Washington, and as hereafter amended, are adopted by the city of Marysville as though fully set forth herein:
(1) RCW 9.46.020, entitled “Definitions.”
(2) RCW 9.46.150, entitled “Injunctions – Voiding of licenses, permits or certificates.”
(3) RCW 9.46.180, entitled “Causing organization to violate chapter as violation – Penalty”; provided, that such section is hereby amended to establish the penalty as a gross misdemeanor.
(4) RCW 9.46.190, entitled “Violations relating to fraud or deceit – Penalty.”
(5) RCW 9.46.196, Cheating – Defined.
(6) RCW 9.46.1962, Cheating in the second degree.
(7) RCW 9.46.230, entitled “Seizure and disposition of gambling devices – Owning, buying, selling, etc., gambling devices or records – Penalty”; provided, that such section is amended to establish the penalty as a gross misdemeanor.
(8) RCW 9.46.240, entitled “Gambling information, transmitting or receiving as violation – Penalty.”
(9) RCW 9.46.250, entitled “Gambling property or premises – Common nuisances, abatement – Termination of mortgage, contract or leasehold interests, licenses – Enforcement.”
(10) RCW 9.46.260, entitled “Proof of possession as evidence of knowledge of its character.” (Ord. 2591 § 1, 2005; Ord. 829 § 2, 1974).
3.92.020 Tax on raffles.
There is levied upon and shall be collected from and paid as provided in this chapter by every organization conducting raffles, as authorized pursuant to Chapter 9.46 RCW and this chapter, a tax in the amount of five percent of the gross revenue received from such raffle activity; provided, however, the amount paid out as prizes shall be deducted from the gross revenue. (Ord. 2773 § 1, 2009; Ord. 2440 § 1, 2002; Ord. 1490 § 1, 1986; Ord. 1147 § 1, 1980; Ord. 1135 § 1, 1980; Ord. 829 § 3, 1974).
3.92.030 Exemption from tax on raffles and amusement games.
No tax shall be imposed under the authority of this chapter on raffles or amusement games when such activities are conducted by any bona fide charitable or nonprofit organization, as defined in RCW 9.46.0209, which organization has no paid operating or management personnel. (Ord. 2773 § 2, 2009; Ord. 2440 § 2, 2002; Ord. 1490 § 2, 1986; Ord. 1147 § 3, 1980; Ord. 964, 1977).
3.92.040 Tax on punchboards and pull tabs.
(1) Commercial Stimulant Operators. There is levied upon and shall be collected from and paid as provided in this chapter by commercial stimulant operators utilizing punchboards and pull tabs as authorized pursuant to Chapter 9.46 RCW and this chapter, a tax in the amount of five percent of the gross receipts from such punchboards and pull tabs.
(2) Bona Fide Charitable or Nonprofit Organizations. There is levied upon and shall be collected from and paid as provided in this chapter by bona fide charitable or nonprofit organizations utilizing punchboards and pull tabs as authorized pursuant to Chapter 9.46 RCW and this chapter, a tax in the amount of five percent from the operation of the games less the amount awarded as cash or merchandise prizes. (Ord. 2442 § 1, 2002; Ord. 1135 § 2, 1980; Ord. 851 § 1, 1975; Ord. 829 § 4, 1974).
3.92.050 Tax on amusement games.
There is levied upon and shall be collected from and paid as provided in this chapter by every person, association or organization conducting amusement games, as authorized pursuant to Chapter 9.46 RCW and this chapter, a tax in the amount of two percent of the gross revenue received from such amusement games, less the amount paid for or as prizes. (Ord. 1147 § 2, 1980).
3.92.060 Tax on conducting of social card games.
There is levied upon and shall be collected from and paid as provided in this chapter by every person, association or organization conducting social card games, as authorized pursuant to Chapter 9.46 RCW and this chapter, a tax of 20 percent of the gross revenue received from the conducting of such social card games. (Ord. 2307, 1999; Ord. 829 § 5, 1974).
3.92.070 Tax payments.
(1) Quarterly payments of tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period in which the tax accrued. It is the taxpayer’s obligation to compute and make the payment on or before such date and to accompany the same with a return on a form to be provided and prescribed by the city clerk. The taxpayer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so.
(2) Annual Return. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of $2.00 for any quarterly period, an annual return may be made upon written request and subject to the approval of the city clerk.
(3) Partial Periods. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business.
Tax payments under the provisions of this chapter shall commence accruing on January l, 1975, and the first payments and returns shall be made on or before April 20, 1975. (Ord. 851 § 2, 1975; Ord. 839 § 2, 1974; Ord. 829 § 6, 1974).
3.92.080 Taxpayer to keep records.
It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from the taxable gambling activity which he is conducting. (Ord. 829 § 8, 1974).
3.92.090 Distributors’ records.
All persons, corporations, associations or organizations selling, distributing or otherwise supplying gambling devices for use within the city of Marysville shall file with the city clerk not less frequently than quarterly a statement showing the following:
(1) The full name and business address of each person, organization, association or business to whom the distributor has sold or distributed any gambling device, including, but not limited to, punchboards, pull tabs, pull tab dispensing devices and merchandise to be used as prizes in connection therewith;
(2) The gross amount of money of each of these sales to each of these persons together with the price charged for each of the items sold;
(3) A full description of each of the devices sold, together with the quantity of each kind sold. When punchboards, series of pull tabs or pull tab dispensing devices are sold, this description shall include the number or symbol from the stamp obtained from the State Gambling Commission for each of the punchboards, series of pull tabs or pull tab dispensing devices included in such sale. (Ord. 829 § 9, 1974).
3.92.100 City clerk to investigate returns.
If any taxpayer fails to make his return, or if the city clerk is dissatisfied as to the correctness of the statements made in the return of any taxpayer, the officer, or his authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by the officer, or his agent, touching the matters inquired into; or the 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 and there testify, under oath administered by the officer, or his agent, in regard to the matters inquired into and may, by subpoena, require him or any person to bring with him such books, records and papers as may be necessary. (Ord. 829 § 10, 1974).
3.92.110 Extension of time penalties.
The city clerk 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 he may deem proper; provided, that any extension in excess of 30 days shall be conditioned upon payment of interest of one-half of one percent for each 30 days or portion thereof on the amount of the tax from the date upon which tax becomes due. If tax return and/or payment are not received within 15 days of due date, a penalty must be included 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; and if 76 or more days delinquent, 20 percent of the tax with a minimum penalty of $3.00. (Ord. 829 § 11, 1974).
3.92.120 Over or under payment of tax.
If the city clerk upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the general fund. If the city clerk finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall, within 10 days, pay the amount shown thereon. (Ord. 829 § 12, 1974).
3.92.130 Failure to make return.
If any taxpayer fails, neglects or refuses to make his return as and when required herein, the city clerk 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 fixed shall thereupon become the tax and be immediately due and payable. (Ord. 829 § 13, 1974).
3.92.140 Appeal to city council.
Any taxpayer aggrieved by the amount of the tax found by the city clerk to be required under the provisions of this chapter may appeal to the city council from such finding by filing a written notice of appeal with the city clerk within five days from the time such taxpayer was given notice of such amount. The city clerk shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than 10 days after the filing of the notice of appeal, and he shall cause a notice of hearing, and a notice of the time and place thereof to be mailed to the applicant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The city council shall thereupon ascertain the correct amount of the tax by resolution and the city clerk shall immediately notify the appellant thereof by mail, which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within 10 days after such notice is given.
The mayor may, by subpoena, require the attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the mayor as to any matter required of him pertinent to the appeal and it is unlawful for him to fail or refuse to do so. (Ord. 829 § 14, 1974).
3.92.150 Mayor to make rules.
The mayor shall have the power, and it shall be his duty, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions hereof, and it is unlawful to violate or fail to comply with any such rule or regulation. (Ord. 829 § 15, 1974).
3.92.160 False returns and certifications.
It is unlawful for any person liable to tax hereunder to fail or refuse to make the returns or certifications as and when required or to pay the tax when due, or for any person to make any false or fraudulent return or certification or any false statement or representation in, or in connection with, any such return or certification, 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 falsely upon any investigation of 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. 829 § 16, 1974).
3.92.170 License fee – Additional to others.
The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Marysville, a municipal corporation, except as herein otherwise expressly provided. (Ord. 829 § 17, 1974).
3.92.180 Tax constitutes debt.
Any tax due and unpaid under this chapter and all penalties thereon, shall constitute a debt to Marysville, a municipal corporation, 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 of Marysville from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three years and the right of recovery against the city of Marysville 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 of Marysville. (Ord. 829 § 18, 1974).
3.92.190 Violations – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the mayor pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed $1,000, or by imprisonment in jail for a term not exceeding 90 days, or by both such fine and imprisonment. (Ord. 2591 § 2, 2005; Ord. 829 § 19, 1974).