Chapter 5.32


5.32.010    Club defined.

5.32.020    Findings.

5.32.030    Tax levied—Purpose.

5.32.040    Tax certificate—Required—Application—Fee—Duration.

5.32.050    Fees for individual machines.

5.32.060    Record requirements.

5.32.070    Authority to disallow nuisance operation.

5.32.080    Provisions not to sanction illegal acts.

5.32.090    Right to suspend tax certificate for violation.

5.32.100    Schedule of prices—Filing required.

5.32.110    Violation—Penalty.

5.32.010 Club defined.

“Club” as used in this chapter means an organization of persons incorporated or unincorporated, operated solely for fraternal, benevolent, educational, athletic or social purposes, and not for pecuniary gain. (Ord. 161 § 1, 1950)

5.32.020 Findings.

Certain clubs in the state of Washington are operating mechanical devices commonly known as “slot machines” as defined by state law, Rem. Rev. Stat. Sec. 2471-1, and are paying to the state of Washington tax on the gross income of such mechanical devices as required by law, Rem. Rev. Stat. Secs. 8370-96 to 8370-101, inclusive. (Ord. 161 § 2, 1950)

5.32.030 Tax levied—Purpose.

In order that regulatory control shall be exerted over the operation of any such mechanical devices in the town, and in order to permit the town to properly police the operation of such devices, there is imposed a tax for the operation of such machines. (Ord. 161 § 3, 1950)

5.32.040 Tax certificate—Required—Application—Fee—Duration.

From and after the seventeenth day of October, 1950, every club that operates any mechanical device commonly known as a slot machine shall before commencing such operation make application to the chief of police for a registration certificate to so operate such machine. Such application shall be filed with the chief of police who shall investigate such organization and shall determine in his discretion whether the organization is a club within the meaning of the laws of the state of Washington, entitling such club to operate the slot machines. If the chief of police is satisfied that the organization qualifies he shall so advise the town council, and the town council may then issue a tax certificate permitting such club to operate said device. Such tax certificate shall be issued for a period of one year for a fee of five hundred dollars per year. Such fee to be submitted along with the application for a tax certificate. (Ord. 161 § 4, 1950)

5.32.050 Fees for individual machines.

Any club that is granted a tax certificate as provided in this chapter, shall in addition to the license fee pay to the town the sum of fifty dollars per each machine operated for each quarter of a year, to be payable in advance and payable on a quarterly basis; if additional machines are installed subsequent to the issuance of the tax certificate, then the quarterly payment shall immediately be made upon them; save and except, that no payment shall be demanded upon a machine that is installed as a replacement, if new machines are installed during any quarter of a year, computed on a fiscal basis from issuance of the original certificate, the full payment shall be made thereon, except if such is installed after one-half of such quarter has passed, then fifty percent of such fee shall be paid. (Ord. 161 § 5, 1950)

5.32.060 Record requirements.

It shall be the duty of the operator of such mechanical devices to keep books and records and to preserve the same for a period of one year, showing the name of the operator, a description of such devices, the gross operating income therefrom, all information required by the tax commission of the state of Washington, either by law or by regulation, and all such records shall be open to examination at any time by the town council or their duly authorized agents. (Ord. 161 § 6, 1950)

5.32.070 Authority to disallow nuisance operation.

It shall be discretionary with the town council to refuse at any time, the right to operate such machines when the contemplated operation thereof or the operation thereof would constitute a nuisance, as defined in R.R. 9181, Laws of 1890. If such club discontinues to operate or for any reason its privilege to operate machines thereon is discontinued then the town may retain all payments made to the town as set forth in this chapter. (Ord. 161 § 7, 1950)

5.32.080 Provisions not to sanction illegal acts.

Nothing in this chapter shall be construed to legalize any activity now or hereafter declared to be in violation of the laws of the state of Washington or the town of Brewster, but the illegality of any such activity shall not be a defense or bar to the collection of any tax imposed thereon by this chapter. (Ord. 161 § 8, 1950)

5.32.090 Right to suspend tax certificate for violation.

The town council reserves the right to suspend the tax certificate provided for in this chapter, for violation of any of the provisions of this chapter or any other ordinance of the town. (Ord. 161 § 9, 1950)

5.32.100 Schedule of prices—Filing required.

Any club as defined in Section 5.32.010 operating within the town, shall file with the chief of police or with the town clerk-treasurer, a schedule of prices charged or to be charged by the club for its various services to members and guests. (Ord. 161 § 10, 1950)

5.32.110 Violation—Penalty.

Any person who violates any of the provisions of this chapter, including the manager, trustees or director of any club or corporation, shall be deemed guilty of a misdemeanor and on conviction thereof shall be fined any sum not exceeding three hundred dollars or by imprisonment in the jail not exceeding ninety days, or by both such fine and imprisonment. Every delay of ten days in filing any return or paying any tax required by this chapter shall constitute a separate offense. (Ord. 161 § 11, 1950)