Chapter 3.16
GAMBLING TAXES
Sections:
3.16.020 Levy of Tax – Tax Rates.
3.16.030 Tax to be Computed and Paid Quarterly – Exemptions.
3.16.040 Administration and Collection of Tax.
3.16.060 Failure to Make Timely Payment – Late Charges.
3.16.070 Notice of Intention to Engage in Activity to be Filed.
3.16.090 Overpayment or Underpayment of Tax.
3.16.100 Failure to Make Return.
3.16.110 Tax Additional to Others.
3.16.120 Treasurer to Make Rules.
3.16.130 Taxes, Penalties and Fees Constitute Debt to Municipality.
3.16.140 Limitation on Right to Recovery.
3.16.150 Violation – Penalties.
3.16.010 Definitions.
For the purposes of this chapter the words and terms used shall have the same meaning as each has under Chapter 218, Laws of 1973, 1st Ex. Sess. and Chapter 9.46 RCW, each as amended and under the rules of the Washington State Gambling Commission, Chapter 230 WAC, unless otherwise specifically provided or the context in which they are used in this chapter clearly indicates that they be given some other meaning.
(Ord. 10-1977 §1(part), 1977).
3.16.020 Levy of Tax – Tax Rates.
There is levied a tax upon gambling activities conducted or operated within unincorporated Yakima County by persons, associations, and organizations duly licensed by the Washington State Gambling Commission to conduct or operate gambling activities, the tax amounts to be calculated and paid to Yakima County as follows:
(1) On punch boards and pull-tabs in the amount of the gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes, multiplied by the rate of ten percent;
(2) On bingo in the amount of the gross receipts less the amount awarded as cash or merchandise prizes during the taxable period, multiplied by the rate of ten percent; provided that no tax shall be imposed under the authority of this chapter on bingo when such activity is conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel;
(3) On raffles in the amount of the gross receipts less the amount awarded as cash or merchandise prizes during the taxable period, multiplied by the rate of ten percent; provided that no tax shall be imposed under the authority of this chapter on raffles when such activity is conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel;
(4) On amusement games in the amount of the gross receipts less the amount awarded as cash or merchandise prizes, multiplied by the rate of two percent; provided that no tax shall be imposed under the authority of this chapter on amusement games when such activity is conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, which organization has no paid operating or management personnel;
(5) On social card games in the amount of the gross receipts received therefrom multiplied by the rate of ten percent.
(Ord. 9-2004 § 1, 2004: Ord. 5-1998 § 2, 1998: Ord. 10-1977 §1(part), 1977).
3.16.030 Tax to be Computed and Paid Quarterly – Exemptions.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to the county 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:
(1) Except as provided in subsection (2) of this section, whenever any person, association, or organization taxable under this chapter, 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 under this chapter shall become due and payable, and such taxpayer shall, within ten days thereafter, make a return and pay the tax due.
(2) Whenever it appears to the county treasurer that the collection of taxes from any person, association, or organization may be in jeopardy, the treasurer, 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 the treasurer shall deem appropriate under the circumstances.
(Ord. 5-1998 § 3, 1998: Ord. 10-1977 §1(part), 1977).
3.16.040 Administration and Collection of Tax.
Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the county treasurer. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the treasurer. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete. The treasurer is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse the taxpayer from making the return and timely paying all taxes due. The treasurer shall make forms available to the public in reasonable numbers in the treasurer’s office during regular business hours. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by WAC 230-08 for the period in which the tax accrued, shall accompany remittance of the tax amount due.
(Ord. 10-1977 §1(part), 1977).
3.16.050 Method of Payment.
Taxes payable under this chapter shall be remitted to the county treasurer on or before the time required by bank draft, certified check, cashier’s check, personal check, money order, or in 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 treasurer be in acquittance or discharge of the tax unless the amount paid is the full amount due. The return and a copy of the quarterly report to the Washington State Gambling Commission shall be filed in the office of the treasurer after notation by that office upon the return of the amount actually received from the taxpayer.
(Ord. 5-1998 § 5, 1998: Ord. 10-1977 §1(part), 1977).
3.16.060 Failure to Make Timely Payment – Late Charges.
If full payment of any tax or fee due under this chapter is not received by the county treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
(1) For payments not received on or before the final day of the month following the end of the quarterly period in which the tax accrued, ten percent of the accrued tax or twenty-five dollars, whichever is greater;
(2) For payments not received on or before the fifteenth day of the second month following the end of the quarterly period in which the tax accrued, an additional five percent of the accrued tax or twenty-five dollars, whichever is greater;
(3) For payments not received on or before the final day of the second month following the end of the quarterly period in which the tax accrued, another additional five percent of the accrued tax or fifty dollars, whichever is greater.
In addition to any such penalty, the treasurer may charge the taxpayer interest of ten percent of all taxes and fees due for each calendar month or portion thereof that said amounts are past due.
(Ord. 5-1998 § 6, 1998: Ord. 10-1977 §1(part), 1977).
3.16.070 Notice of Intention to Engage in Activity to be Filed.
In order that the county may identify those persons who are subject to taxation under this chapter, each person, association, or organization shall file with the county treasurer a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the treasurer, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than ten days prior to conducting or operating the taxable activity. Any person, association, or organization conducting or operating any gambling activity subject to taxation under this chapter prior to the effective date of this chapter and intending to continue the conduction or operation of such gambling activity on or after the effective date of this chapter shall within fifteen days after the effective date of this chapter comply fully with the requirements of this section. No fee shall be charged for such filing which is not for the purpose of regulation of this activity but for the purpose of administration of this taxing chapter only. Failure to timely file shall not excuse any person, association, or organization from any tax liability.
(Ord. 10-1977 §1(part), 1977).
3.16.080 Records Required.
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 under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under WAC 230-08, and the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those agencies.
All books, records, and other items required to be kept and maintained under this section shall 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 county sheriff or his designees, for the purpose of enforcing the provisions of this taxing chapter.
(Ord. 10-1977 §1(part), 1977).
3.16.090 Overpayment or Underpayment of Tax.
If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the county treasurer that within three years immediately preceding a receipt by the treasurer of the application by the taxpayer for a refund, or an audit or, in the absence of such an application, within three years immediately preceding the commencement by the treasurer of such examination:
(1) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the county within such period of three years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed with respect to taxes due more than three years before the date of such application or examination.
(2) A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate and continuing violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten calendar days of such mailing.
(Ord. 5-1998 § 9, 1998: Ord. 10-1977 §1(part), 1977).
3.16.100 Failure to Make Return.
If any taxpayer fails, neglects, or refuses to make and file his return as and when required under this chapter, the county treasurer is authorized to determine the amount of tax payable, together with any penalty and interest assessed under the provisions of this chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax and penalty and interest and shall become immediately due and payable.
(Ord. 5-1998 § 10, 1998: Ord. 10-1977 §1(part), 1977).
3.16.110 Tax Additional to Others.
The tax levied in this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the county except as otherwise expressly provided in this chapter.
(Ord. 10-1977 §1(part), 1977).
3.16.120 Treasurer to Make Rules.
The county treasurer shall have the power and it shall be his duty, from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter or with superior law for the purpose of carrying out the provisions of this chapter and it shall be unlawful to violate or fail to comply with any such rule or regulation.
(Ord. 10-1977 §1(part), 1977).
3.16.130 Taxes, Penalties and Fees Constitute Debt to Municipality.
In addition to the lien created by and according to RCW 9.46.110, as amended, any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt of the person or entity conducting the gambling activity to Yakima County, 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. 5-1998 § 13, 1998: Ord. 10-1977 §1(part), 1977).
3.16.140 Limitation on Right to Recovery.
The right of recovery by the county from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date said tax became due. The right of recovery against the county because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made.
(Ord. 10-1977 §1(part), 1977).
3.16.150 Violation – Penalties.
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the county treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed three hundred dollars or by imprisonment in the county jail for a term not exceeding ninety days, or by both such fine and imprisonment. Any taxpayer who engages in, or carries on, any gambling activity subject to a tax under this chapter without having complied with the provisions of this chapter shall be guilty of a violation of this chapter for each day during which the gambling activity is carried on.
(Ord. 10-1977 §1(part), 1977).