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ORDINANCENO. —17-eld
AN ORDINANCE RELATING TO GAMBLING, PROVIDING
FOR, AND LEVYING:, A TAX UPON THE INCOME DE'-
RIVED FROM THE CON=DUCT OFC,ERTAIN ACTIVITIES,;
PROVIDING FOR NE=CESSARY ADMINISTRATIVE PRO-
CEDURES FOR THE COLLECTION AND ENFORCEMENT
OF SUCH A TAX; PROVIDING FOR THE EFFECTIVE DATE
OF THIS ORDINANCE; AND AMENDING PASC:O MUNICIPAL
CODE CHAPTER 9.28 BY AMENDING CHAPTER 9.28. 010
and 9. 28. 020 AND BY ADDING 9.28.030, 9.28..040, 9. 28.050,
9.28.060, 9.2.8..070, 9.28.080, 9.28.090, 9.28.100, 9.28.110
9.28. 120, 9.28..130, 9.28. 14,0, 9.28.1.5%, 9..28. 160 AND
9.28. 170 AND REPEALING ORDINANCE No. 1683,
WHEREAS, Chapter ,2,18, Laws of 1973, lst Ex. Sess, and chapter
9.46 RCW, each as amended, allows qualified ,persons licensed' by the
Washington State G'ambl'ing Commission to conduct certain gambling
activities within this jur=isdiction subject to complianc=e with state law and
the rules of the Washington, State Gambling Commission, unless the par-
ticular gambling activity has been specifically prohibited by action of the
appropriate local agency pursuant to RCW 9.46. 295 ; and
WHEREAS, RCW 9.4:6.210 makes .it the duty of law enforcement
officials of this jurisdiction, among others, to enforce the- provisions of
chapter 0.46 RCW imposing a financial burden uponthis city; and
WHEREAS., R -CW 9.46. 110 empowers each city to, by ordinance,
provide -for the taxing of any gambl�-in,g acti=vity authorized ,by ,RCW 9..46,. 030
which is conducted within its jurisdiction subject to certain maximum tax
rates;
NOW, THEREFORE, THE CITY OF PASCO WASHIlVGTON, DOES
ORDAIN AS FOLLOWS':
Section 1. Chapter 9.28 of .the Pasco Municipal Code entitled "Gambling"
is hereby amended by amending '9. 28. 010 as follows:
9. 28..010 Definitions. For the purposes; of this ordinance
the words and terms used shali,`have the, same meaning as
each has under Chapter 2,18,, Lawns of 197,3, 1st Ea. Sess..
and chapter 9.46 "RCW, each as amended, and" under the
rules of the W"as"hington State Gambling 'C.ommisslon,
chapter 230 WAC, unless otherwise specifically provided
herein, or the, context in which they are used herein clearly
indicates that they be given some other meaning.
Section. 2. Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby' amended by amending 9.28. 020 as follows:
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9. 28i, 02`0; Permitted Gambling Activities. The City Council
of the City of P`as_co hereby authorizes in the City of Pasco
those gambling activities now permitted 'or hereafter
authorized, under the laws of the State of Washington,
including buf.not limited to, bingo, raffles, punchboard`s
and pulltabs, social card games, amusement, games and
fishing derbie°s, so long as said activities are licensed,
conducted, or operated pursuant to the .laws of the State of
Washington.
Section %3,. Chapter- 9.2:8 of the Pasco 1Vluni,c.ipa1Code entitled "Gambling"
is hereby amended by adding 9.2''8',. 030 as follows:
9. 28.03.0 Persons Subject to Tax Tax Rates. A tax is
hereby levied at the highest rate established by Franklin
County upon all persons, associations and organizations
conducting or operating within this jurisdiction any of the
gambling activities fisted above or- permitted within the
City of Pasco; said tax is to be paid to the City of Pasco,
Washington; a tax, is hereby levied on card playing in the
amount of percentage of the gross receipts re-
ceived as .fees charged persons for the privilegeof playing
in card.games:.
Section 4. Chapter 9.28 of the Pasco. Municipal Code entitled' "Gambling"
is hereby amended by adding 9.28. 040 as follows:
9.28. 04,0 Tax To Be Computed And Paid Quarterly, -
Exceptions. Each of the various taxes imposed by this
ordinance. shall be comnputed on the basis :of activity during,
each calendar, quarter year, ;shall 'be due and payable in
quarterly installments, and r`emfttance therefor, together,
With return forms,, shall be made to the City of Pasco;
Washington,, on or before the last day of the month next
succeeding the quarterly period in which the tax accrued,
that is, on January 31, April 30, July 31, and October 31,
of each year: PROVIDED, That. the following exceptions
to this payment ,schedule shall be allowed, or required':
(A) Except as,provided iii. (b;) below, whenever any
person, association or organi zat-Lon taxable hereunder con,
ducting or operating a taxable activity on a regular' basis,
discontinues operation of that taxable, activity for a period
of more than two (2) 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.
(b)' .It is- recognized that some bona fide charitable or
bona fide nonprofit organization taxpayers will be .conducting
or operating' taxable activities only upon an occaslional and
random basis. Except as provided in (c) below, when such
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a taxpayer conducts only one taxable activity during any
calendar quarter, the duration of each such activity does
not exceed forty-five (45) consecutive calendar days, ;and
the gros's receipts. therefrom do not exceed $2, 0,00. 00
per quarter,, that taxpayer need not remit. the tax due with
a return therefor until on or before January 31 of the year
.following that: year in which the activity took place. Such
returns shall be made upon a special form to be supplied
by the City Clerk. First payment and returns under this
subsection shall be made on or before April 30, 1975..
(c) Whenever it appears to the City Finance Director
that the collection of taxes from any person, association or
organization may be in jeopardy, the City Finance Director,
after not less than ten (10) days notice to the taxpayer, is
authorized to require that taxpayer to remit taxes and, re-
turns at such shorter intervals than quarterly or annually,
as the City Finance Director shall deem appropriate under
the circumstances.
Section. 5. Chapter 9..28 of the Pasco Municipal Code entitled "Gambling'
is hereby amended by adding 9. 28. 050 as follows:
9. 28..050 Administration and Collection of Tax. Adminis-
tration and collection of the various taxes imposed by this
ordinance shall be the responsibility of the City Treasurer.
Remittance of' the amount due shall be accompanied by a
w completed return form prescribed and provided by the City
'Treasurer. The taxpayer shall be required to swear and
affirm that the information given in .the return is true;
accurate and 'complete.
The City. Treasurer is authorized, but notrequired, to
mail to taxpayers forms for returns,. Failure of the tax-
payer to receive such a form shall not excuse a taxpayer'
from making; the return and timely paying all taxes due;.
The City Treasurer .shall make forms available to the public,
in -reasonable numbers in the, office of the City Treasurer
during regular business hours,,
'In addition to the return form, a copy of the taxpayer's
quarterly report,to the Washington State Gambling C.ommiss;ion
required by WAC 230-08 for the period. in which the tax
accrued, shall accompany remittance of the tax amount due;.
Section 6. Chapter 9. 28. of the Pasco Municipal Code' entitled "Gambling"
is hereby amended by adding 9.,28-.060 as follows:.
9. 28.060 Method Of Payment. Taxes payable hereunder
shall be remitted to the City 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
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Section 7.
.Section 8.
deemed paid until the draft or check is honored in the
usual course of; business, nor shall the acceptance of
any sum by the City Treasurer be an acquittance or fts-
charge of the tax unless the amount paid is the full•amount
due. The return, and copy of quarterly report to the
Washington State Gambling Commission, shall be filed in.
the office of the City Finance Director after notation by
the City Treasurer upon the return of the amount actually
received from the taxpayer.
Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding 9. 28.070 as follows:
9. 28. 070 Failure To Make Timely Payment Of Tax
Or Fee. If full payment of any tax or fee due under this
ordinance is not received by the CityTreasurer on or -
before the date due, there shall be added to the amount
due a penalty fee as follows:
(a) 10-20 days late - 2% of tax due
(b) 21-3.1 days late - 216 of tax due
(c) 32-60 days late - 216 of 'tax due
but in no event shall the penalty amount be less than
$15. 00. In addition to this penalty, the City Treasurer
may charge the taxpayer interest of eight percent (876')
of all taxes and fees due. for each -3`0 day, period, or
portion thereof, that .said amounts are past due,.
Failure to make payment in full of all tax amounts, and
penalties., within 6'0 days following the, day,the tax amount
initially became due shall be both a c" vil and a. cri -inal
violation of this section.
Chapter 9. 2$' of the, Pasco M•unieipal, Code entitled "Gambling""
is hereby amended, by adding 9.. 28. 0;80 asl follows::
9. 28.080 Notice. Of Intention To Engage In Activity To Be
Filed`. In order that the City na- ay :identify those, persons who
are subject to taxation under this ordinance, each ',person,
association or organization shall file with the .City Finance
Director a sworn D:eclarati-on of Intent to conduct an activity
taxable under this ordinance upon a form to be prescribed
by the City Finance Director, together with a copy of the
license issued therefor by the Washington. State Gambling
Commission. The filing shall be made not .later than.
seven (7) days prior to conducting_ or operating the taxable
activity. No fee shall be charged for such filing, which is
not for the purpose of regulation .of -thi's activity but for the
purposes of administration of this taxing ordinance only.
Failure to timely file shall, not excuse any person,
association or organization from any tax liability.
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Section 9.
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Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding 9. 28. 090 as follows:
9.;28.090 Records Required. Each person, association, or
organization engaging in an activity taxable under this
ordinance shall maintain, records; respecting that activity
which. truly, c.oinpletelg and :accurately disclose all informa-
tion necessary to determine the taxpayer's tax liability
hereunder during each base tax period. Such records shall
bekept and maintained for a period of not less than three
years. In addition, all information and items required by
the Washington State Gambling Comm iss ion under WAC
230-08, and the United States Internal Revenue Service re-
specting taxation, shall .be kept and maintained for the periods
r`equi,red 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 a-va-ilable for, inspection and audit at
any time, with or without notice., at the place where such
records are kept; upon demand by the City Manager, or his
designees, for the purpose of enforcing the provisions of
this taxing ordinance..
Where a taxpayer does not keep all of the books, records
or 'items required to be kept or maintained under this :section
in this jurisdiction so that the City Manager or his designee
may examine them conveniently, the taxpayer ;shall either:
(a) Produce all of the required books, records or items
within this jurisdiction for such inspection within three (3)
days following a request of the local official that he do so; or
(b) Bear the actual wcost of inspection by the. City Manager
or his designee, at the location at which such books:, records
or °item>s are located, provided that a taxpayer choosing to
bear these costs shall pay'' n. advance to the Ciay Manager or
his designee the estimated. cost thereof, including but not
limited to, round trip fare by the most rapid, means, lodging,
meals, and incidental expenses. The actual. amount due, or
to be refunded, for expenses shall be determined following
said examination of the records.
A taxpayer who fails, neglects or refuses to produce such
books and records either within or without this jurisdiction,
in addition to being subject to other civil and criminal penal-
ties provided by this ordinance, shall be subject to a
jeopardy fee or tax assessment by the City Manager or his
designee.
This penalty fe,e or jeopardy assessment shall be deemed
prima facie .correct and shall be the amount of fee or tax
owing the City Treasurer by the taxpayer unless he can prove
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otherwise by competent evidence. The taxpayer shall be
notified by mail by the. City Treasurer of the amount of tax
so determined by jeopardy assessment, together with any
penalty and/or interest, and the total of such amounts shall
thereupon become immediately due and payable.
Section 10. Chapter 9.28 of the 'Pasco Municipal Code entitled "Gambling'",
is hereby am,end.ed by ,adding 9.. 28. 10,0 as follows:
9. 28. 100 Overpayment Or Underpaym ent Of Tax. If, upon
application by a taxpayer for a refund or for an audit of his
records, or upon any examination of the return's or records
of any taxpayer, it is determined by the City Finance Director
that within three years im.inediately .preced'ing receipt by
the City T,reasur- er of the application by the taxpayer for a,
refund,, or a.n audit, or, in the absence of such an applica-
tiori, within the three years immediately preced°ling the
cornrnencement by the City Finance Director of 'such
examination:
(a) A tax or other :fee has been paid in. excess of that
properly due,. -the total excess paid over all amounts due to
the city 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 any excess tax or fee paid to the City
Treasurer more than three years before the date of such
application or examination.
(b) 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.
City Treasurer shall mail a statement to tfie taxpayer showing
the balance due', including the tax amount: or penalty assess-
ments and fees,, and it .shall be a separate, -additional
violation of this ordinance, both civil and criminal, if the
taxpayer fails to snake payment in full within ten calendar
days of such mailing..
Section 11,., Chapter 9.28 of the Pasco Municipal Code entitled "Gambling"
is hereby arnen°d.ed by adding 9.28. 110 as follows:
9,,. 28 110 Failure, To Make Return. If any taxpayer fails,
neglect:s,, or refuse's to make and filehis return,,as and when
required under this or.dinance,, the City 'F'iriance Director is
authorized to determine the amount of ta_x payable, together,
with any penalty and/or interest assessed under theprovisions
of this ordinance, and by mail to notify such taxpayer of the
amount so determined, which amount shall thereupon be-
come the tax an`d penalty and.for interest and shall become
immediately due and payable.
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Section 12. Chapter 9.28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by 'adding 9.28. 1.20 as follows:'
9. 28.120 Tax Additional To Others. The tax herein levied
shall be additional to any license fee .or tax imposed or
levied under any law or any other ordinance of Pasco,
Washington,, except as `h:erein otherwis.e expressly provided.
Section 13. Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding 9. 28. 1,30 as follows:
9.28.130- City Manager To Make .Rules. The City° Manager
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 ordinance, or with superior law,
for the purpose of carrying out the provisions hereof, and
it shall be unlawful to violate or fail to comply with any
such rule: or regulation.
Section 14, Chapter- 9.28 of the Pasco Municipal Code entitled ''Gambling"
is. hereby amendedby adding. 9,.2.8,.140 as follows:;
90.28.140 Taxes, Penalties and Fees Constitute Debt to
Mu_nicipali,ty. Any tax due and unpaid. under this! ordinance
and all penalties or fees shall constitute a debt to the City,
am .unicipal corporation, liand 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.
Section 15. Chapter 9..28 of the Pasco Municipal Code entitled "Gambling"
is. Hereby amended ,hy adding 9..28. 15`0 as follows,:
9. 28.150 Limitation On Right. To Recovery: The right of
recovery by the City from the taxpayer for any tax provided
hereunder- shall be outlawed after the expiration of three
.calendar years from the date said tax became due. The,
right of recovery against the City be'caus`e of overpayment
of"tax by any taxpayer shall be outlawed after the; expiration
of three calendar years from the date such payment was made.
Section 16. Chapter 9.28 of the. Paseo Municipal Code entitled "Gambling"'
is hereby amended by adding 9,.28-.16..0 as follows;:
9. 28.160 Violation - .Penalties. Any person violating or
fai ing to comply with any of the provisions of this ordinance
or, any lawful rule or regulation adopted by the City Manager
,pursuant thereto, upon conviction thereof, shall be puni-shed
by a fine in any sum not to exceed Five Hundred Dollars
($500.. 00), or by imprisonment in the. Franklin County jail
for a term not. exceeding 90 days,, or by both such fine and
,imprisonment.,
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Any taxpayer who engages in, or carries on, any
gambling activity subject to a tax hereunder without having
complied with the provisions of this ordinance ,shall be
gu'ilty of a 'violation of this �or.d'inance for each day during
which the gambling activity Ls carried on.
Section 17. Chapter 9,.28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding 9.. 28. 170 as follows:
9. 28.170 Severab=i_lity. of any provision or section of this
ordinance shall be held void or unconstitutional, all'other
parts, provisions and sections of this ordinance not
expressly ;so ;held, to be void or unconstitutional shall con-
tinue in full force .and: effect,.
Section 18. Effective date. This ordinance shall take. effect and be in,
force immediately after its passage and publication as
required by law.
PASSED by the City Council and APPROVED as provided by law, this
day of
Attest:
Leo Olney, Director of Finance_
and Ex .Off is io City Clerk
Apprb-red as 'to. form:.
Patrick'T. Roach, City Attorney`
,:.1975.
Donald D. Linton, Mayor
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