HomeMy WebLinkAbout3458 Ordinance ORDINANCE NO. 3458
AN ORDINANCE OF THE CITY OF PASCO, WASHINGTON,
AMENDING PASCO MUNICIPAL CODE SECTION 9.28.030 "TAX
LEVIES", BY AMENDING THE TAXATION RATE ON SOCIAL
CARD GAMES.
WHEREAS, State law authorizes local jurisdictions to tax card rooms up to
twenty percent (20%) of the gross receipts; and
WHEREAS, the City of Pasco adopted a twenty percent (20%) tax rate in the
1970s and has maintained that rate to date; and
WHEREAS, the cities of Richland and Kennewick each have fixed their tax
rates at ten percent (10 %) of the gross receipts generated by card rooms; and
WHEREAS, the tax rate employed predominantly by Eastern Washington
cities with card rooms is ten percent (10%) of the gross receipts; and
WHEREAS, the City of Pasco has not licensed card rooms, but Kennewick
and Richland each have one or more such facility licensed and operating within
their jurisdictions; and
WHEREAS, the owners of a local business have been contemplating the
addition of a card room and the owners, upon discovery of Pasco's tax rate, have
indicated that such a tax rate is prohibitive; and
WHEREAS, the City of Pasco's twenty percent (20%) tax rate, while
authorized by state law, may be a deterrent to the conduct of card games as a form
of licensed gambling in the City; and
WHEREAS, the general of a new revenue stream through taxation of
licensed gambling could prove helpful to maintaining essential City services; NOW,
THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DO
ORDAIN AS FOLLOWS:
Section 1. That Section 9.28.030 entitled "Tax Levies", of the Pasco
Municipal Code shall be and hereby is amended and shall read as follows:
9.28.030 TAX LEVIES. 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) Commercial stimulant operators and all those other than bona fide
charitable or nonprofit organizations as defined by RCW 9.46.110, taxation shall be
as follows:
(1) Punch boards and pull tabs shall be five percent (5%) of the
gross receipts from the operation of the games; and
(2) Bingo and raffles shall be five percent (5%) of the gross receipts
of a bingo game or raffle less the amount awarded as cash or merchandise
prizes; and
(3) Taxation on social card games shall be ten
percent (10%) of the gross revenue from such games.
(B) For bonafide charitable or nonprofit organizations, as defined by
Chapter 9.46 of the Revised Code of Washington, 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 gross 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 equal to ten
percent (10%) of the gross receipts from the operation of the games less the
amount awarded as cash or merchandise prizes; and
(4) Taxation on social card games shall be ten
percent (10%) 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.
� . R
PASSED by the City Council of the City of Pasco, at its regular meeting,
January 16, 2001.
1
Michael L. 0arrison
Mayor
ATTEST: APPROVED AS TO FORM:
Catherine D. Seaman, Deputy City Clerk Leland B. Kerr, City Attorney