Loading...
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