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Home My WebLink About3403 Ordinance 7 ORDINANCE NO. 3403 AN ORDINANCE of the City of Pasco, Washington, amending the Gambling Tax; Amending Section 9.28.030 "Persons Subject to Tax - Tax Rates", Section 9.28.040 "Tax to be Computed and Paid Quarterly"; and creating new Section 9.28.145 "Lien Authorization" WHEREAS, the Washington State Legislature has pursuant to Chapter 221 of the laws of 1999, changed the basis for the imposition of gambling taxes on certain games and as it applies to charitable or nonprofit organizations, and to come in compliance with this law, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON DO ORDAIN AS FOLLOWS: Section 1. That Section 9.28.030 entitled "Persons Subject to Tax - Tax Rates" of the Pasco Municipal Code shall be and hereby is amended and shall read as follows: 9.28.030 PERSONS S B lT.CT` TO— TAY TAX LEVIES RA=S;. There is levied upon all persons, associations, and organizations conducting or operating within this jurisdiction any of the activities listed below a tax in the following amounts to be paid to the City; �A )TQxa ien of ,,u 1-,. ll tabs rfor- ben—afide-eh—aFitable- 9K non profit-- erganizatAens shall be !Ogle ef the gross reeeipts fFem t operations of he gams lea$$ +mac a amount awar-d@d ar, @ash —vi (B ) Tn ++ en of p nG a a-d and pull tab fir P-A-M a ei l stimilnn+ ep@Fator-s shall be 54/6 of the gr-ess r-eeeipt &9m the ope-r-at-len 4-- 014-e- games. (G) Taviat4en of binge —and F—affies shalu be 1094b of the gr-ess r-@e@iPts from a binge game er- raffle less the ameuunt- aw—ar-El@d as cash E)r- (D1 a* 4en on seeW e-ard games x1.,.,11 be 20-4 of the Fewnue- g a M e-S. (A) Commercial stimulant operators and all those other than bonafide charitable or nonprofit organizations as defined by RCW 9.46.110, taxation shall be as follows: Gambling Tax Ordinance- 1. 1 Punch boards and pull tabs shall be five percent (5%)- of the gross receipts from the operation of the games; 2 Bingo and raffles shall be five percent 5% of the gross receipts from a bingo game or raffle less the amount awarded as cash or merchandise prizes; and (3) Taxation on social card games shall be twenty percent (20%) of the gross revenue from such games. B For bonafide charitable or nonprofit organizations, as defined b Chapter 9.46 of the Revised Code of Washin on, a tax in the following amounts shall be paid to the City: (1) No tax shall be imposed upon bingo or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, which organization has no paid operating or management personnel and has gLoss receipts from bingo or amusement games, or a combination thereof, not exceeding $5,000.00 per year, less the amount awarded as cash or merchandise prizes. All bona fide charitable or nonprofit organizations not meeting the restrictions above, shall pay tax on bingo in the amount of five percent (5%) of the gross receipts from a bingo game less the amount awarded as cash or merchandise prizes; (2) For raffles, no tax shall be imposed on the first $10,000.00 of gross receipts less the amount awarded as cash or merchandise prizes, and five percent (5%) of the gross receipts in excess of the first $10,000.00 of gross receipts less the amount awarded as cash or merchandise prizes; 3 Punch boards and pull tabs shall be in an amount a ual to ten percent (10%) of the gross receipts from the operation of the ames less the amount awarded as cash or merchandise prizes; and (4) Taxation on social card games shall be twenty percent (20%) of the gross revenue from such games. (C) The operation of punch boards and pull tabs shall be subject to the limitations and conditions imposed by RCW 9.46.110. (Ord. 3250 Sec. 1, 1997; Ord. 1703 Sec. 3, 1975.) Gambling Tax Ordinance-2 Section 2. That Section 9.28.040 entitled 'Tax to be Computed and paid Quarterly Exceptions" of the Pasco Municipal Code shall be amended by the deletion of Subsection (b) and shall read as follows: 9.28.040 TAX TO BE COMPUTED AND PAID QUARTERLY EXCEPTIONS. 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 City 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 318t, and October 31St, of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required: (A) , 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 two consecutive months, 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. in W) below, when �tsly one t mbl° ne+ rty eN-P-Need €ems-eve-ee14seeuhV9_ I-P-t-NA-d r- days, and tine gr-esreceipt-s, the -&-e rrn_do_naf_exeeed ty-Tov-+crho ouraic`la-d9�s per quarter, that tte @-F CIZCi czI VIII (49 not +�' i�y� �, ��,,„ �7,� ia�e n�t- r-om?rGtl�—Cttl `{I`itf1--CY-@t' irn Lhlana'fAr u +;1 an or re plaee. Such Returns r_.:_h_:a1_1_ bea mad@ upon a speei—al -fib-n-:0 to be supphed-by the G" Glerk. First pa5qnent_ i—and- un_d sub-see 14„ll > e mad@-en e a ere A, ' {4 MLWhenever it appears to the City Finance Pj�reeto Manager that the collection of taxes from any person, association or organization may be in jeopardy, the City Finance Pireete r Manager, after not less than ten 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 City Finance Direete r Manager shall deem appropriate under the circumstances. (Ord. 1703 Sec. 4, 1975). Gambling Tax Ordinance-3 _ t Section 3. A new Section 9.28.145 entitled "Lien Authorization" shall be and hereby is adopted and shall read as follows: 9.28.145 LIEN AUTHORIZATION. Taxes imposed under this chapter shall become a lien upon personal and real property used in gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorum taxes. Section 4. This Ordinance shall take full force and effect five days after its approval, passage and publication as required by law. PASSED by the City Council of the City of Pasco, Washington and approved as provid d by law this 18th day of January, 2000. Michael Garrison, Mayor ATTEST: APPROVED AS TO FORM: atherine D. Seaman, Leland B. Kerr, City Attorney Deputy City Clerk Gambling Tax Ordinance-4