Chapter 4.56
TAX ON BINGO, RAFFLES, PUNCHBOARDS AND PULL TABS
Sections:
4.56.030 Bona fide charitable or nonprofit organizations.
4.56.050 Tax-Computation and payment.
4.56.070 Late payment of tax or fee.
4.56.090 Tax additional to others.
4.56.100 Taxes, penalties and fees constitute debt to municipality.
4.56.010 Definitions.
The definitions contained in Revised Code of the state of Washington (RCW) 9.46, as now exist, are adopted by reference herein. (Ord. 812 § 1, 1981)
4.56.020 Tax levied.
In accordance with the provision of RCW 9.46, there is levied on all persons, associations and organizations conducting or operating within the city limits of any of the activities listed below, a tax in the following amounts to be paid to the city:
(1) Bingo and/or Raffles. There shall be a tax imposed on bingo games and/or raffles in the amount of the gross receipts therefrom less the amount of money paid as cash, and paid for merchandise actually awarded as prizes during the taxable period, multiplied by the rate of two percent.
(2) Punchboard and Pull Tabs, Chances on Which Shall
Only be Sold to Adults. There shall be a tax imposed on any punchboards or pull tabs in the amount of three percent of the gross receipts obtained directly from the operation of the punchboards or pull tabs themselves; provided, and subject to the provisions of Section 4.56.030, punchboards and pull tabs offered by bona fide charitable or nonprofit organizations shall be taxed in the amount of two percent of the gross receipts obtained directly from the operation of the punchboards or pull tabs themselves. (Ord. 812 § 2, 1981)
4.56.030 Bona fide charitable or nonprofit organizations.
No tax shall be imposed under this chapter on bingo, raffles, or amusement games when such activities, or any combination thereof, are conducted by a bona fide charitable nonprofit organization as defined by RCW 9.46.020(3),which organization has non-paid operating or management personnel, and has gross income from bingo, raffles, and/or amusement games, and/or any combination thereof, not exceeding five thousand dollars per year, less the amount paid for as prizes. (Ord. 812 § 3, 1981)
4.56.040 Tax-collection.
(a) The administration and collection of the taxes imposed under this chapter shall be by the clerk of the city pursuant to the terms of this chapter and such rules and regulations as may be adopted by the Washington State Gambling Commission. Remittance of the amount of tax due shall be accompanied by a completed return form as may be prescribed by the city clerk. The taxpayer shall be required to swear and affirm that the information given in the tax return is true, correct and complete.
(b) In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission, as required by W.A.C. 230-08 for the period in which the tax accrued, shall accompany the remittance of the tax amount due.
(c) The city of Sumas may adopt, from time to time, such rules and regulations as may be reasonably necessary to enable expedient collection of the tax imposed herein. (Ord. 812 § 4, 1981)
4.56.050 Tax-computation and payment.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, and shall be due and payable in quarterly installments and remittance therefor, together with return forms, and shall be made payable to the city of Sumas, on or before the last day of the month next succeeding the quarterly period in which the tax accrued; that is, on January 31st, April 30th, July 31st and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required:
Whenever any person, association or organization taxable hereunder conducting or operating a taxable activity on a regular basis discontinues operation of that 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 hereunder shall become due and payable, and such taxpayer shall, within ten days thereafter, make a return and pay the tax due. (Ord. 812 § 5, 1981)
4.56.060 Method of payment.
Taxes payable hereunder shall be remitted to the city, on or before the time required, by bank draft, certified check, cashier’s check, personal check, money order or cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business; nor shall the acceptance of any sum by the city be an acquittance or discharge of the tax unless the amount paid is the full amount due. (Ord. 812 § 6, 1981)
4.56.070 Late payment of tax or fee.
(a) If full payment of any tax or fee due under this chapter is not received by the city on or before the date due, there shall be added to the amount due a penalty fee as follows:
(1) One to ten days late, five percent of the tax delinquency;
(2) Eleven to twenty days late, ten percent of the tax delinquency;
(3) Twenty-one to thirty days late, fifteen percent of the tax delinquency;
(4) Thirty-one to sixty days late, twenty percent of the tax delinquency.
(b) In no event shall the penalties, as set forth above, be less than five dollars.
(c) In addition to the penalty, as assessed in this section, the sum of the tax delinquency and penalty assessed thereto shall bear simple interest at the rate of eighteen percent per annum compounded annually. This interest shall be computed on minimum monthly intervals and any portion of a month’s delinquency shall be considered as a full month delinquent, for the purpose of assessing this interest. (Ord. 918 § 1, 1986: Ord. 812 § 7, 1981)
4.56.080 Records required.
(a) Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability hereunder during each base tax period. Such records shall be kept and maintained for the periods required by those agencies.
(b) All books, records and other items required to be kept and maintained under this section be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept; upon demand by the city clerk or her designees, for the purpose of enforcing the provisions of this chapter.
(c) Where a taxpayer does not keep all of the books, records, or items required to be kept or maintained under this section in this jurisdiction so that the city clerk or authorized officer may examine them conveniently, the taxpayer shall either:
(1) Produce all of the required books, records or items within this jurisdiction for such inspection within ten days following a request of the local official that he do so; or,
(2) Bear the actual cost of inspection by the city clerk or her designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to said officer the estimated cost thereof, including but not limited to, round trip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due, or to be refunded, for expenses shall be determined following said examination of the records. (Ord. 812 § 8, 1981)
4.56.090 Tax additional to others.
The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city of Sumas, except as herein otherwise expressly provided. (Ord. 812 § 9, 1981)
4.56.100 Taxes, penalties and fees constitute debt to municipality.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to Sumas, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies. (Ord. 812 § 10, 1981)