Chapter 3.12
GAMBLING TAX
Sections:
3.12.020 Administration and collection.
3.12.030 Declaration of intent.
3.12.040 Statement for ascertaining tax due.
3.12.060 Delinquent payment – Penalty.
3.12.070 Failure to pay – Penalty.
3.12.080 Contract with county.
3.12.090 Financial records – Availability.
3.12.010 Tax levied.
There is levied upon all persons, associations and organizations taxes on bingo games and raffles, amusement games, punchboards or pull tabs and social card games, as established by the taxes, rates and fees schedule adopted by ordinance. (Ord. 1237 § 2 (part), 2005: Ord. 1091 § 1, 1999; Ord. 669 § 1, 1985: Ord. 428 § 1, 1976: Ord. 402 § 1, 1974).
3.12.020 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be by the city clerk pursuant to the rules and regulations of the Washington State Gambling Commission. The city clerk shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed in this chapter. (Ord. 402 § 2, 1974).
3.12.030 Declaration of intent.
For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activity authorized by Chapter 218, Laws of Washington, 1973 First Extraordinary Session and Chapter 155, Laws of Washington, 1974 Third Extraordinary Session, shall, prior to commencement of any such activity, file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with said Chapters 218 and 155. (Ord. 402 § 3 (part), 1974).
3.12.040 Statement for ascertaining tax due.
For any period covered by state license or any renewal thereof, any person, association or organization, shall, on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the city clerk a sworn statement, on a form to be provided and prescribed by the city clerk for the purpose of ascertaining the tax due for the preceding quarterly period. (Ord. 402 § 3 (part), 1974).
3.12.050 Due when.
The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the first day of the second month next succeeding the quarterly period in which the tax accrued. (Ord. 669 § 2, 1985: Ord. 402 § 4 (part), 1974).
3.12.060 Delinquent payment – Penalty.
For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as established by the taxes, rates and fees schedule adopted by ordinance. (Ord. 1237 § 2 (part), 2005: Ord. 669 § 3, 1985: Ord. 402 § 4 (part), 1974).
3.12.070 Failure to pay – Penalty.
Any person who shall fail or refuse to pay the tax as required, or who shall wilfully disobey any rule or regulation promulgated by the city clerk under this chapter, shall be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than ninety (90) days or by a fine of not more than five hundred dollars ($500) or both. Any such fine shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any fine imposed under this section. (Ord. 402 § 5, 1974).
3.12.080 Contract with county.
The mayor and city clerk are authorized to enter into any contract or agreement with King County for the purpose of collection and distribution of the tax imposed by this chapter. The mayor and city clerk are further authorized to enter into any contracts or agreements with King County for law enforcement services with respect to gambling operations. (Ord. 402 § 6, 1974).
3.12.090 Financial records – Availability.
It shall be the responsibility of all officers, directors and managers of any organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the mayor, his authorized representative, or law enforcement representative of the city may require in order to determine full compliance with this chapter. (Ord. 402 § 7, 1974).