HomeMy WebLinkAbout1703 OrdinanceORDINANCE NO. 1:703. .
AN ORDINANCE RELATING TO GAMBLING, PROVIDING
FOR, AND LEVYING, A TAX UPON THE INCOME DE-
RIVED FROM THE CONDUCT OF CERTAIN ACTIVITIES;
PROVIDING FOR NECESSARY ADMINISTRATIVE PRO-
CEDURES FOR THE COLLECTION AND ENFORCEMENT
OF SUCH A TAX; PROVIDING FOR THE EFFECTIVE DATE
OF THIS ORDINANCE; AND AMENDING PASCO 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,. 9.28.070, 9.28.0.80, 9.28.090, 9.28.100, .9.28.1.10
9.28. 120, 9.28. 130, 9.28. 140, 9.28. 150, 9. 28. 160 AND
9. 28.170 AND REPEALING ORDINANCE No. 1683.
WHEREAS, Chapter 218, Laws of .1973, 1st Ex. Sess, and chapter
9.4.6 RCW, each as amended, allows qualified persons licensed by the
Washington State Gambling Commission to conduct certain gambling
activities within this jurisdiction subject to compliance 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. 46. 210 makes it the duty of law enforcement
officials of this jurisdiction, among others, to enforce the provisions of
chapter 9.46 RCW imposing a financial burden upon this city; and
WHEREAS, R,CW 9.46. 110 empowers each city to, by ordinance,
provide for the taxing of any gambling activity authorized by RCW 9.46. 030
which is conducted within its jurisdiction subject to certain maximum tax
rates ;
NOW, THEREFORE, THE CITY OF PASCO, WASHINGTON, DOES
ORDAIN AS FOLLOWS:
Section 1. Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by amending 9.2.8. 010 as follows:
9. 28.010 Definitions. For the purposes of this ordinance
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
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.,28,. 0240 -Permitted Gambj-ing*Activities. The, City Council
of the City of Pa'sco hereby authorizes, in, the City of Pasco
those gambling activities now permitted or hereafter
authorized - under the laws of the State of'Washington,
inchi-ding but not lm-it.ed to, bingo, raffles, punc hboards
and pul.1tabs, social card games,, amusement games 'and
fishing, derbies; so long; as,said activities: are licensed,
cbnduct0d,,,,0r . operated pursuant- to, the, lawis, of the State, of
Washington-.
Section '3. Chapter 9,. 28 'of the Pasco Municipal Code entitled "Gambling
is hereby amended by adding 9.28. 030 as follows:
9.,28. 080 Per,s,ons,Subjectio Tax Tax Rates,. A taxis
hereby levi-'edat the highestrate established by Franklin
County upon &11.persons, ;&s,aociations and organizations,
conducting or operating' within this jurisdIctiOn any of the
gambling activities listed: 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 20 percentage of the gross receipts re-
ceived as fee's charged persons for the. privilege of playing
ying
in cardgames.
Section 4. Chapter 9.-28,of the Pasco Municipal Code entitled "Gambling.,"
is hereby amended by adding 9. 28. 040 as, follows:
0,. 281040 Tax To Be Computed And,Paid Quarterly
Exceptions. Each of the various taxes! imposed by this
ordinance shall be computed on the basis of activity during
each calendar quarter year.,, shall be due' and payablein,
quarterly insfallmentis, . and remittance fherefor, together
with return forms, shall be made to the City of Pasco,
Washington,, on or before the last day of the month next
su,cceeding the quarterly, period in which the tax accrued,
that -'is, on.January 33, April 30, July 31, and October 31,
of each year: PROVIDER, That the following exceptions
to this'payment schedule shall..beallowed, or required:
('a_) Except as -provided in (b) below, whenever any
'person, association or organization taxable hereunder con-
ducting or operating a taxable activity on a regular basis
discontinue's operation of that taxable activity for a period
of more, than two (2) conse'cutive months, or qu�its business,,,
sells out, or otherwise? disposes of- its: business, or terminates
the business.-, any taxduehereunder shall, becomedue and
such
payable, and suh taxpayOr, shall, within ten days t . hereafter,
make,return and pay the tax, due.
:(b,) It, is, recognized that some bona- fide charitable or
bona fide , de nonprofit. organization taxpayers,, will be conducting
or operating taxable activities -only upon an,:occasional 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) consecutve:.ca-lendar days, and
the grosis receipts therefrom do not exee.ed $2,D0 0. 0'0
per quarter, that taxpayer need not remit the tax,due with
a return therefor until on or before, J. rivar.y 3,1 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 requirei 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. 61r-c:uimst"ance:s.
Section 5.. Chapter 9.28 of the. Pasco Municipal Code entitled"Gambling"'
is hereby amended by' adding 9.'28,. 05.0 as follows:
9. 2'8.:050 Administration and Colle-ction 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
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 not 'required, to
ma"il 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 Treasur-er
during regular business hours,
In addition to the. return for -m, 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.
Section 6. Chapter 9. 28 of the Pasco' Municipal Code. entitled "Gambling"
is hereby amended by adding 9,. `2`8, D&0. as follows;
0,.22:. 060 Method Of ;Payment Tax, -es payable hereunder
shall'be remitted to the City 'Tr eas:urer on or before the
time; required by bank draft,. certified check, cashier'ls
eheck;..personal :check, money iordetj: or, in cash. If
payment is made by draft, or ,check,, the tax shall not be
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deemed paid until thedraft or check. is honored in the
usual course of biisLne'ss, nor shall ;the acceptance of
:any sum by the City Tneasurer be an acquittan"ce,or dis-,
charge of the tax -unless the amount ,Paid is the full amount
,due,., The return,, and co
py--of quarterly report °to- the
ambling, 'Oommis�sior , 'hall be 'filed in
Washin-aton StateG, i s
the office of the .City F,inance Director -after notation by
the ',City Tteasurer'upon :the return of the% amount actually
received' from the taxpayer.
S,ection 7. Chapter 9..28' of the Pasco Municr`pa:I_Code entftled "'Gambling"
is her ebyam ended'by adding 9'.28.070 as follows:
9. 28.070 'Failure To Make Tamely Paytneht Of Tax
Or Fee. 'If full
11 payment �of any tax or fee due under thisi
ordinance is not received by the City Treasurer on or
before the date due,., there shall Vel added to the amount
due a penalty fee as follows:
(a) 1.0-,2,0 days late - 2% of tax due
(b) 21-,31 days. late - 2% of,tax due
(c) 32-60 days late. - 2% of tax due
but in no event shall the penalty amount -be less than
$15. 00. In addition to this Dena Ity, the City Treasurer
may charge the taxpayer interest of eight percent (8%)
of all taxes and fees du,e for each 3,0 day period, -or
,Portion thereof, that said. amounts are past due.
Failure, tomake ,paym q4 -t in- full of all tax amounts, and
penalties, within, 60 days following the day the tax amount
initially became due shall be' both a- civil and a criminal
violation of this 8'ection.
,.Section 8.! Chapter 9- 28' of the Pa co Municipal. Code entitled "Gambling''
is,hereby amended 'by addin9 9.28.,0&0a,'s, follows:
Q.. 28'-.'080 Notice Of IriferYUbA'To, Engage In Activity To .Be
Filed,. lri,ord&t that the'C."ity nerdy identify those persons who
are subject to taxation under. ,th=is .ordlnance�, each person,
associa-tion or organization sha-111 ilewith the City Finance
Director a sworn De.cldr;3Akon of Iritenf'io conduct an activity
taxable under this ordinance, upon a form to be prescribed
by the City Finance! Director, -together with a copy of the
licen-se issued therefor by the, Wa-shingt6n, State Gambling
Commission. The filing shall be made not ldter than
seven (7) days prior to conducting or operating the taxable
activity. No fee shall be charged for suchfiling, which is
not for the purpose of regulation of this '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.,
Chapter 9.28 of the Pa-sco Municipal Code entitled "Gambling"
is; hereby amended 'by adding 9. 28. 09.0 as follows:
R. 28. 090 Records Required. Each person, ;association, or
organization. engaging h an. activity taxable under, this
ordinance shall maintain records respecting thatt activity
which truly, completely and accurately disclose all informa-
tion necessary to determine ,the taxpayer 's tax liability
hereunder during :eadh,`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 re-
specting taxation, shall be kept and maintained for the ;periods
required by~those agencies.
All books,,. reebr.ds, 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 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 jurlsdicti,op 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 cost of inspection by the City Manager
or his designee, at the 'location at which such books, records
or items are located, provided that, a taxpayer choosing to
bear these costs shall pay in advance to'the City Manager or
his .designee, the estimated cost.,thereof, including but -not
limited to,, round trip fare'by, the most rapid means, lodging,
meals,, and lneid`ental expenses. 'The ;actual •amount due, or
to be refunded, for expenses• shall be ,detei mined following
said examination of the. records:
,A taxpayer who fall's,. neglects: or refuses to produce such
books. and. records Tither 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 fe'e' or tax, assessment by the City Manager or his
d e ign:e e.
This `penalty fee 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 imrn ed,iately due and payable. .
Section 10, Chapter 9,28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding 9.. 28.100 as follows:
9. 28:..100 Overpayment Or Underpayment Of Tax. If, upon
application by a taxpayer fora- 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 City Finance Director
that within three years immediately preceding'receipt .by
the, City .Treasurer of the application by the taxpayer for a
refund, or an audit, or, in the absence of such _an applica-
tion, within the three years 'imm:ediately preceding.the
commencement by the City Finance.D.irector 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 shal-l1be credited
to the taxpayer's account or shall becredited to the taxpayer
at the taxpayer I's option. Na 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 the 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 make,payment in full within ten calendar
days of such mailing,
Section 11. " Chapter 9. 28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding- 9.`28.1.10 as follows:
9. 28. 110 Failure To Make Return. `Ifs any taxpayers fails,
neglects, or refuses to make and. file his return asand when
required under this ordinance, the City Finance: Director is
authorized to determine the amount: of tax payable,, together
with any penalty and/or interest assessed under the provisions
of this ordinance, and by mail to notify such taxpayer of the
amount so 'determined, which• amount shall thereupon be-
come the tax and 'penalty and/or interest and shallbecome
immediately due and payable:
Section 1'2,; Chapter 9'.,28 of the Pasco Municipal Code entitled "Gambling"
is hereby amended by adding R. 28. 120 as follows:
9.. 28.1:20 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 herein otherwise expressly provided.
Section 13. Chapter 9. 28 of the Pasco Municipal Code- entitled "Gambling"
Ls ;hereby amended by adding 9. 28.130 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 amended by adding 9.. 28. 140 as follows:
Taxes, P:enalt�i.es and Fees Constitute Debt to
Mg4tgdpaplity. Any -tax due ,and unpaid under this ordinance
and all penalties or fees shall constitute a. debt to the; City,
a, municipal. eorporati,on and may. be ;collected by court
proceedings t -he sa-mte as any other d°ebt lh .like, amount which.
shall be, in addition .to all other existing remedies.
Section 15, Chapter 9.28 of the Pasco.;Municipal- Cgde entitled "Gambling"
is 'h. ereby amended by adding 9.28. '15.0 as follows
9. 28. 150 Limitation On Right To Recover. The right of
recovery by the City from. the taxpayer for any tax Iprovided
hereunder shall be outlawed after the expiration of three
calendar years from ;the, date said tax ,became due. The
right of recovery apinnst'the. City -because of overpayment
of tax by, an
,y shall be outlawed after the expiration
of three calendar years from the date :such payment was made.
Section 16. Chapter 9.: 28 of the Pasco Municipal Code entitled "Gambling"
is ,hereby amended by adding 9.28. 160 ,as follows:
9. 2,8.16.'0 Violation Penalties. Any person violating or
failing to comply with any of the provisions of this ordinance
or any'lawful ruie;;;'or regulation adopted by the City Manager
pursuant thereto, upon conviction thereof, shall be punished
by fine in any sum not to exceed Five Hundred. Dollars
($500.. 0.0), or by iinprisonm.ent. in the Franklin County jail
for a .germ not exceeding 90 days,, or by both such fine and
im pr is onm ent.
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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
guilty of a violation of this ordinance for each day during
which thle, gambling, activity is carried on.
Section. 17. 'Chapter 9." 2'8 of the Pa§,'c',o,Municipal 'Code entitled "Gambling"
is hereby amended by adding 9-.2'&'170 as follows`:
9. 28.170 Severability. If any provision or section of'this
ordinance shall beheld void or unconstitutional, al - I other
,parts, provisions and sections of this ordinance not
expressly iso held to be, void or unconstitutional shall con-
tinue infUllforce and effect".
Section. 1.8'. Effective date;. This ordinance, shall take effect sand be in
forceLmmediately after its passage, and publication as
required by law.
PASSED by the City Council and APPROVED as provided by law, this
25 day of March 1975.
Donald D. Linton, Mayor
Attest:
Leo Olney,, `5f -bf FinartO
and Ex Of-fic"�7CityClerk
to
-Approved-a�svt6-forms
Ytrick T. R.oach,'City Attorney
March 28, 1975
State of Washington
State Gambling Commission
Olympia, Washington
Gentlemen:
Attached is a copy of Ordinance No. 1703, passed by the Pasco City
Council at a reconvened meeting on March 25, 1975.
This Ordinance repeals No. 1683, previously adopted by the Cityiof
Pasco on November 19, 1974.
LEO: ew
Sincerely yours,
Leo E. Olney
Director of Finance