Chapter 4.38
GAMBLING TAX
Sections:
4.38.020 Punch boards and pull-tabs.
4.38.040 Quarterly tax payments.
4.38.050 Administration and collection of tax.
4.38.060 Taxpayer to keep records.
4.38.070 Failure to timely pay tax.
4.38.090 Notice to engage in activity.
4.38.100 Failure to make return.
4.38.110 City treasurer – Rule-making authority.
4.38.120 Tax constitutes debt.
4.38.130 Gambling tax – Additional to other fees.
4.38.150 Violations – Penalty.
4.38.010 Definitions.
For the purposes of this chapter, the words and terms used shall have the same meanings as each has in Chapter 9.46 RCW and WAC Title 230, the statutes and rules and regulations pertaining to gambling in the state of Washington and the Washington State Gambling Commission, as the same exist now or may hereafter be amended, unless otherwise specifically provided or the context in which the words or terms are used clearly indicates that the words or terms be given some other meaning. (Ord. 2000-22 § 1, 2000)
4.38.020 Punch boards and pull-tabs.
Reserved. (Ord. 2000-22 § 1, 2000)
4.38.030 Social card games.
A. There is levied upon and shall be collected from and paid by every person, association, or organization conducting commercial stimulant social card games, a tax as follows:
1. Effective 2:01 a.m. January 1, 2001, the tax shall be in the amount of six percent; and
2. Effective 2:01 a.m. January 1, 2002, the tax shall increase to an amount of eight percent.
B. The tax percentages in subsection A of this section shall be levied upon the gross revenue received from conducting commercial stimulant social card games. (Ord. 2000-22 § 1, 2000)
4.38.040 Quarterly tax payments.
Taxes imposed pursuant to this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the last day of the month next succeeding the end of the quarterly period in which the tax accrued. The remittance shall be made by bond draft, certified check, cashier’s check, money order or in cash and shall be accompanied by a return on a form to be provided and prescribed by the city treasurer. 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. (Ord. 2000-22 § 1, 2000)
4.38.050 Administration and collection of tax.
Administration and collection of the gambling taxes imposed pursuant to this chapter shall be the responsibility of the city treasurer. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the city treasurer. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC, as the same exists now or may hereafter be amended, for the period in which the tax accrued, shall accompany remittance of the tax amount due. (Ord. 2000-22 § 1, 2000)
4.38.060 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 receipts and gross revenue received from the gambling activity taxed pursuant to this chapter. These records shall be retained for a period of three years following the date the tax is incurred and shall be available for inspection by the city during regular business hours subject to five days’ prior written request by the city. (Ord. 2000-22 § 1, 2000)
4.38.070 Failure to timely pay tax.
If full payment of any tax due pursuant to this chapter is not received by the city treasurer on or before the date the tax is due, there shall be added to the amount due interest to accrue at the rate of one percent per month to be computed on the unpaid balance of the tax due. During a declared emergency covered under Chapter 38.52 RCW, however, the city treasurer may administratively waive any interest due on an unpaid balance. This waiver may not exceed six months. (Ord. 20-07 § 4, 2020; Ord. 2000-22 § 1, 2000)
4.38.080 Unpaid taxes – Lien.
Taxes imposed pursuant to this chapter shall become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010, as the same exists now or may hereafter be amended. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes. (Ord. 2000-22 § 1, 2000)
4.38.090 Notice to engage in activity.
In order that the city may identify those subject to taxation pursuant to this chapter, each person, association or organization subject to taxation shall file with the city treasurer a sworn declaration of intent to conduct an activity taxable pursuant to this chapter, together with a copy of the license issued therefor by the Washington State Gambling Commission. All persons, associations and organizations conducting gambling activities as of the effective date of the ordinance codified in this chapter shall file such declaration of intent not less than 30 days after the effective date hereof, and thereafter said filing shall not be made later than five days prior to conducting or operating the taxable activity. No fees shall be charged for such filing, which is not for the purpose of regulation of this activity, but for the purpose of administration of the taxes levied pursuant to this chapter. Failure to timely file shall not excuse any person, association, or organization from any tax liability to the city. (Ord. 2000-22 § 1, 2000)
4.38.100 Failure to make return.
If any taxpayer fails, neglects or refuses to make and file a return as and when required pursuant to this chapter, the city treasurer is authorized to determine the amount of tax payable, together with any interest owed pursuant to the provisions of this chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become immediately due and payable. (Ord. 2000-22 § 1, 2000)
4.38.110 City treasurer – Rule-making authority.
The city treasurer shall have the power and authority to make whatever rules and regulations not inconsistent with this chapter or other laws as deemed necessary by the city treasurer to carry out the provisions of this chapter. (Ord. 2000-22 § 1, 2000)
4.38.120 Tax constitutes debt.
Any tax due and unpaid under this chapter and all interest thereon shall constitute a debt to the city of East Wenatchee 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. (Ord. 2000-22 § 1, 2000)
4.38.130 Gambling tax – Additional to other fees.
The gambling taxes levied pursuant to this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city, except as otherwise provided in this chapter. (Ord. 2000-22 § 1, 2000)
4.38.140 Unlawful acts.
It is unlawful for any taxpayer liable to tax hereunder to fail or refuse to make the returns as and when required or to pay the tax when due, or 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 in any manner to hinder or delay the city or any of its officers in carrying out the provisions of this chapter. (Ord. 2000-22 § 1, 2000)
4.38.150 Violations – Penalty.
A. The city adopts by reference the matters declared to be misdemeanors and gross misdemeanors as set forth in Chapter 9.46 RCW, as the same exists now or may hereafter be amended, and adopts the penalties for those respective criminal acts as the same are set forth in Chapter 9.46 RCW, as the same exists now or may hereafter be amended.
B. To the extent not addressed in subsection A of this section, any person violating or failing to comply with any of the provisions of this chapter shall be guilty of a misdemeanor subject to the penalty provision set forth in EWMC 1.20.010, as the same exists now or may hereafter be amended. (Ord. 2000-22 § 1, 2000)