Chapter 5.10
GAMBLING TAX AND REGULATIONS
Sections:
5.10.030 Due in quarterly installments.
5.10.050 Administration and collection.
5.10.010 Definitions.
For the purposes of this chapter, the words and terms used have the same meaning as each has under Chapter 9.46 RCW, as now or hereafter amended, and under the rules of the Washington State Gambling Commission, WAC Title 230, unless otherwise specifically provided or the context in which they are used in this chapter clearly indicates that they are given some other meaning. [Ord. 939 § 1, 2003.]
5.10.020 Amounts.
There is levied upon all persons, associations and organizations conducting or operating within the jurisdiction of the city any of the activities listed below a tax in the following amounts to be paid to the city:
A. Amusement games, in the amount of $12.00 per year per machine.
B. For profit businesses, punch boards and pull tabs in the amount which shall reflect the net receipts, including overages and shortages, from such punch boards and pull tabs, multiplied by the rate of three percent.
C. For nonprofit businesses, punch boards and pull tabs in the amount which shall reflect the net receipts, including overages and shortages, from such punch boards and pull tabs, multiplied by the rate of three percent. [Ord. 939 § 1, 2003.]
5.10.030 Due in quarterly installments.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to the city, on or before the last day of the month succeeding the quarterly period in which the tax was accrued; that is on January 31st, April 30th, July 31st and October 31st of each year. [Ord. 939 § 1, 2003.]
5.10.040 Exceptions.
A. Whenever any person, association or organization under this chapter conducting or operating a taxable activity for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable, and the taxpayer shall, within 10 days thereafter, make a return and pay the tax due.
B. Whenever it appears to the city clerk that the collection of taxes from any person, association or organization may be in jeopardy, that officer, after not less than five days’ notice to the taxpayer, is authorized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually, as that officer deems appropriate under the circumstances. [Ord. 939 § 1, 2003.]
5.10.050 Administration and collection.
A. Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the city clerk. Remittance of the amount shall be accompanied by a completed return form prescribed and provided by the city. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.
B. The city clerk is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The city clerk shall make forms available to the public in the City Hall during regular business hours.
C. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission, and monthly income summary sheets, shall be filed in the office of the city clerk after notification by that office upon the return of the amount actually received from the taxpayer. [Ord. 939 § 1, 2003.]
5.10.060 Penalties.
A. If full payment of any tax or fee under this chapter is not received by the city clerk on or before the due date, there shall be added to the amount due a penalty fee as follows:
1. One to 10 days late, five percent of tax due;
2. Eleven to 20 days late, seven and one-half percent of tax due;
3. Twenty-one to 31 days late, 10 percent of tax due;
4. Thirty-two to 60 days late, 15 percent of tax due, but in no event shall the penalty amount be less than $10.00.
B. In addition to this penalty, the city clerk may charge the taxpayer interest of eight percent per annum of all taxes and fees due for each 30-day period, or portion thereof, that the amounts are past due.
C. Failure to make payment in full of all tax amounts, and penalties, within 60 days following the day the tax amount initially became due shall be both a civil and a criminal violation of this chapter.
D. It is unlawful for any person, association or organization liable for the tax under this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for a person to make any false or fraudulent return or any false statement or representation in, or connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax or any portion thereof.
E. Any person, association or organization violating or failing to comply with any provisions of this chapter or any lawful rule or regulations adopted pursuant hereto is guilty of a misdemeanor. Any fine imposed for violation of this chapter shall be in addition to the tax required. Officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said taxes and for the payment of any fine imposed hereunder.
F. It shall be the responsibility of all officers, directors and managers of any association or organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the clerk or treasurer of the city may require in order to determine full compliance with this chapter. [Ord. 939 § 1, 2003.]
5.10.070 Partial invalidity.
Should any section, paragraph, sentence, clause or phrase of this chapter or its application to any person or circumstances be declared to be unconstitutional, whether because of conflict with general law or otherwise invalid for any reason, such decision shall not affect the validity of the remaining portions of this chapter or its application to other persons or circumstances. [Ord. 939 § 1, 2003.]