Chapter 4.30
GAMBLING
Sections:
4.30.020 Adoption by reference.
4.30.050 Administration and collection of tax.
4.30.060 Prior submission of license to clerk-treasurer required.
4.30.070 Financial disclosure.
4.30.080 Delinquent taxes—Penalty.
4.30.090 Violations—Penalties.
4.30.010 Title.
This chapter shall be known and may be cited as the “Sumas Gambling Ordinance.” (Ord. 777 § 1, 1979)
4.30.020 Adoption by reference.
Chapter 9.46 RCW is adopted and incorporated by reference as if fully set forth in this chapter with the exception of the following sections, or portions thereof; RCW 9.46.040, 9.46.050, 9.46.060, 9.46.070, 9.46.075, 9.46.080, 9.46.090, 9.46.100, 9.46.115, 9.46.140, 9.46.160, 9.46.170, 9.46.180, 9.46.200, 9.46.210 subsection 3 only, 9.46.220, 9.46.230 subsection 4 only, 9.46.235 subsection 1 only, 9.46.250 subsections 1 and 2 only, and 9.46.300; provided, however, that any reference to any detention facility in any such adopted statute shall be construed to refer to the appropriate detention facility for serving sentences imposed by the municipal court of Sumas. (Ord. 777 § 2, 1979)
4.30.030 Gambling prohibited.
All nonexempt gambling, not licensed by the Washington State Gambling Commission, is prohibited in the city, and any person, association, or organization conducting or participating therein shall be guilty of a misdemeanor. (Ord. 777 § 3, 1979)
4.30.050 Administration and collection of tax.
Administration and collection of the tax imposed by this chapter shall be by the city clerk-treasurer and pursuant to the rules and regulations of the Washington State Gambling Commission. The city shall adopt and publish such rules, forms, and regulations as may be reasonably necessary to enable the collection of the tax imposed in this chapter. (Ord. 777 § 5, 1979)
4.30.060 Prior submission of license to clerk-treasurer required.
Prior to conducting any gambling activity licensed by the Washington State Gambling Commission within the city, a copy of the license must be submitted to the city clerk-treasurer. (Ord. 777 § 6, 1979)
4.30.070 Financial disclosure.
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 the chief of police of the city may require in order to determine full compliance with this chapter. (Ord. 777 § 7, 1979)
4.30.080 Delinquent taxes—Penalty.
(a) For each tax payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
(1) If paid on or before the final day of the month next succeeding the quarterly period in which the tax accrued, ten percent with a minimum penalty of five dollars;
(2) If paid prior to the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, fifteen percent with a minimum penalty of ten dollars;
(3) Failure to make payment by the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section.
(b) All delinquent taxes shall, in addition to the penalties imposed above, accrue interest at the rate of twelve percent per annum from the last day of the quarter in which the tax accrued until the date of payment. (Ord. 777 § 8, 1979)
4.30.090 Violations—Penalties.
Except as otherwise provided, any person who shall fail or refuse to pay the taxes required in this chapter or who wilfully disobeys any rule or regulation promulgated by the city under this chapter, shall be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than ninety days or by a fine of not more than two hundred fifty dollars 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 said tax and for the payment of any fine imposed under this chapter. (Ord. 777 § 9, 1979)