Chapter 4.30
GAMBLING TAX
Sections:
4.30.030 Administration of tax.
4.30.050 Tax due date – Delinquency.
4.30.010 Imposed.
Pursuant to RCW 9.46.110, as the same now exists or may hereafter be amended, there is levied upon all persons, associations or organizations a tax on all gambling activities occurring within the city as permitted by state law at the following rates:
A. Bingo or raffles at a rate of five percent of the gross revenues received therefrom, less the amount awarded as cash or merchandise prizes;
B. Amusement games at a rate of two percent of the sum of the gross revenues received therefrom, less the amount paid for as prizes, and which rate will generate an amount sufficient to pay the actual costs of enforcement of the provisions of this chapter and Chapter 9.46 RCW;
C. Punchboards or pull-tabs at a rate of five percent of gross receipts;
D. Social card games at 20 percent of gross revenue.
(Ord. 421 § 1, 2004; Ord. 180 § 1, 1997).
4.30.020 Exemptions.
No tax shall be imposed pursuant to this chapter on bingo or amusement games when such gambling activities, or any combination thereof, are conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.020, as the same now exists or may hereafter be amended, which organization has no paid operating or management personnel for the gambling activities and has gross income from bingo or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for as prizes. No tax shall be imposed on the first $10,000 of net proceeds from raffles conducted by bona fide charitable organizations.
(Ord. 180 § 2, 1997).
4.30.030 Administration of tax.
The administration and collection of the tax imposed by UPMC 4.30.010 shall be by the city clerk and pursuant to the rules and regulations of the Washington State Gambling Commission. The city clerk is instructed and authorized to adopt appropriate reporting requirements, to ensure the effective administration of license holders exempt from the payment of the tax and to make such further rules and regulations for the purpose of carrying out the provisions of this chapter.
(Ord. 180 § 3, 1997).
4.30.040 Charitable, nonprofit organization – Declaration of intent to conduct gambling activity – Reduced taxes on punchboards and pull-tabs.
A. For the purpose of identifying the persons, associations and organizations that shall be subject to the tax imposed by UPMC 4.30.010, any organization qualifying as a bona fide charitable or nonprofit corporation pursuant to Chapter 9.46 RCW, who desires to conduct or operate any bingo game, raffle or amusement game which requires licensing as provided in and authorized by Chapter 9.46 RCW, as the same now exists or may be hereafter amended, 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 Chapter 9.46 RCW, as the same now exists or may be hereafter amended, as amended. Thereafter, for any period covered by such state license or any renewal thereof, any such licensed bona fide charitable or nonprofit corporation shall, on or before the fifteenth day of the month following the end of the month 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 monthly period.
B. Effective August 1, 1997, any organization qualifying as a bona fide charitable or nonprofit organization pursuant to the provisions of Chapter 9.46 RCW, who desires to utilize punchboards or pull-tabs pursuant to Chapter 9.46 RCW, shall make such intention known to the city clerk, and shall remit to the city of University Place and there is hereby levied an excise or tax computed at the rate of 10 percent based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes. Gross income received in the conduct of such activity, computed by multiplying the number of chances played on said board or pull-tab times the price or value of each individual chance or play. Cash or merchandise awarded is computed by the amount of cash paid or cost of merchandise awarded.
(Ord. 180 § 4, 1997).
4.30.050 Tax due date – Delinquency.
A. Tax imposed by UPMC 4.30.010 shall be due and payable in monthly installments, and remittance therefor shall accompany such return and be made on or before the fifteenth day of the month following the month in which the tax accrued.
B. For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty and interest as follows:
1. If paid one to 10 days late, there shall be a penalty of 10 percent added to the amount of tax due.
2. If paid 11 to 20 days late, there shall be a penalty of 15 percent added to the amount of tax due.
3. If paid 21 to 30 days late, there shall be a penalty of 20 percent added to the amount of tax due.
4. If paid 31 to 60 days late, there shall be a penalty of 25 percent added to the amount of tax due.
5. In addition to the above penalty, the city will charge the taxpayer interest on all taxes due at the rate of one percent per month or portion thereof that said amounts are past due.
(Ord. 180 § 5, 1997).
4.30.060 Financial records.
It shall be the responsibility of all officers, directors and managers of any corporation conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the city clerk may require to determine full compliance with this chapter.
(Ord. 180 § 6, 1997).
4.30.070 Definitions.
For the purposes of this chapter, the terms used herein shall have the same meanings as defined in Chapter 9.46 RCW, as the same now exists or may hereafter be amended.
(Ord. 180 § 7, 1997).
4.30.080 Unlawful acts.
It is unlawful for any person liable for the tax imposed by this chapter to fail to pay the tax when due or for any person to make any false or fraudulent return or any false statement in connection with the return.
(Ord. 180 § 8, 1997).
4.30.090 Penalty.
Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance.
(Ord. 180 § 9, 1997).