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Home My WebLink About1974-1731 GAMBLING TAXES. 1, ORDINANCE NO. AN ORDINANCE relating to gambling; providing for the levying of a tax; providing penalties for violations; enacting Chapter 5.49, "Gambling Taxes," as a new chapter of the City of Yakima Municipal Code; repealing Sections 5.10.050, 6.04.085, 6.04.090, 6.04.095, 6.04.100, 6.04.105, 6.04.160, 6.04.225, 6.04.545, 6.04.560 and 6.56.180 of the City of Yakima Municipal Code; declaring an emergency and prescribing an effective date. BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Chapter 5.49, "Gambling Taxes," is hereby enacted as a new chapter of the City of Yakima Municipal Code which new chapter, and its various sections, shall read as follows: "CHAPTER 5.49 Gambling Taxes 5.49.010 Authority for chapter. This chapter is enacted pursuant to and in accordance with Chapter 9.46 of the Revised Code of Washington as an exercise of the power of the City of Yakima to tax for revenue. ' 5.49.020 Taxes imposed--Amounts. There is hereby levied a tax upon all persons, associations and organizations who conduct or operate gambling activities within the City of Yakima, and who have been duly licensed by the Washington State Gambling Commission to conduct or operate such gambling activities, which tax shall be paid on the following gambling activities in the following respective amounts: 1. Any bingo game, raffle or amusement game, a tax com- puted at the rate of ten percent of the difference between the gross revenue received from the conduct of such activity and the amount paid for or as prizes in the conduct of such activity; Provided, however, that a bona fide charitable or nonprofit organization as defined by Subsection 9.46.020 (3) of the Revised Code of Washington conducting or sponsoring a bazaar or carnival not more frequently than once each calen- dar year, and of no more than one day in duration, wherein duly licensed bingo games, raffles or amuse- ment games are conducted, shall be entitled to exemption • from the provisions of this chapter upon compliance with the requirements of Section 5.49.030 hereof; and Provided Further, that any deviation from exemption restrictions enumerated herein shall subject such organization to the requirements of this chapter to the same extent as if such exemption had not been granted, including required payment within ten days after written demand of the City Clerk of any taxes formerly granted exemption hereunder. 2. Any punch board or pull-tab, a tax computed at the rate of five percent of the gross receipts, computed by multiplication of the number of chances played on said punch board or pull-tab by the price or value of each individual chance for play, received from the conduct of such activity. 111 3. Any social card game, a tax computed at the rate of twenty percent of the gross income received from the conduct of such activity. 4. Any public cardroom operated as a commercial stimulant, a tax computed at the rate of twenty percent of the gross income received from the conduct of such activity. 5.49.030 Filing of declaration of intent and copy of gambling license required. A. For the purpose of identify- ing who shall be subject to the tax imposed by this chapter, any person, association or organization intending to commence the conduct or operation within the City of Yakima of any gambling activity authorized by Chapter 9.45 of the Revised Code of Washington after the effective date of this ordi- nance shall, at least ten days prior to the commencement of any such activity, file with the City of Yakima a sworn decl'aration of intent to conduct or operate such activity specifying the dates, times and places on a form to be prescribed and provided by the Yakima City Clerk, together with a copy of the gambling license issued pursuant to Chapter 9.46 of the Revised Code of Washington. B. Any person, association or organization conducting or operating within the City of Yakima any gambling activity authorized by Chapter 9.46 of the Revised Code of Washington prior to the effective date of this ordinance, and intending to continue the conduct or operation of such gambling acti- vity on or after the effective date of this ordinance, shall, within fifteen days after the effective date of • this ordinance, comply fully with the requirements of Sub- section A of this section with respect to any authorized gambling activity conducted on or after the effective date of this ordinance. 5.49.040 Sworn statement and remittance required quarterly. A. Any person, association or organization issued a state gambling license or renewal thereof for any part of a quarterly period of a calendar year shall, on or before the fifteenth day of the month following the end of such quarterly period, file with the City of Yakima a sworn statement, on a form to be prescribed and provided by the Yakima City Clerk, for the purpose of ascertaining the tax, if any, due for the preceding quarterly period. 110 B. The tax imposed by this chapter shall be due and payable in quarterly installments on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, and remittance therefor shall accompany the sworn statement required by Subsection A of this section. -2- 5.49.050 Late mayment--Penalty. For each payment due under the provisions of this chapter, if such payment is not made by the due date thereof, there shall be added a penalty as follows: 1. If paid on or before the final day of the, month following the end of the quarterly period in which the tax accrued, ten percent of the accrued tax or Five Dollars, whichever 411 is greater; 2. If paid on or before the fifteenth day of the second month following the end of the quarterly period in which the tax accrued, fifteen percent of the accrued tax or Ten Dollars, whichever is greater; 3. If paid after the fifteenth day of the second month follow- ing the end of the quarterly period in which the tax accrued, twenty percent of the accrued tax or Fifteen Dollars, whichever is greater. 5.49.060 City Clerk authorized to administer chapter. The City Clerk shall have the power and duty to administer thisahapter. The City Clerk shall have the power to adopt and publish such rules and regulations not in conflict with rules and regulations of the Washington State Gambling Commis- sion as may be reasonably necessary to enable the collection of the tax imposed herein. 5.49.070 Duty to make records available It shall be the responsibility of all officers, directors and managers of any organization conducting any gambling activities subject to taxa- tion under this ordinance to make available at all. reasonable times such financial records as the Chief of the Yakima Police Department or his designee shall require in order to determine full compliance with this chapter. 5.49.080 Unlawful acts--Penalty. A. Any person who shall knowingly fail or refuse to comply with any provisions of this chapter or with any rule or regulation promulgated by the City Clerk, or shall supply false or fraudulent infor- mation in required declarations or statements, or aid and abet any violation of this chapter, shall be guilty of a mis- demeanor and upon conviction shall be punished in accordance with Section 5.01.010 of the City of Yakima Municipal Code. B. The failure to accurately remit amounts due and pay- able within the time prescribed by Subsection 5.49.040 B of this chapter shall be deemed both a criminal and civil violation of this chapter. Any fine imposed under this section shall be in addition to the taxes and penalties required by this chapter. C. Any officer, director or manager of any organization 110 conducting any gambling activity taxed by this chapter shall be jointly and severally liable for the payment of any tax, penalty or fine imposed hereunder. 5.49.090 Effective date. The provisions of this chapter shall become effective and remain in full force and effect on and after the first day of January, 1975. -3- 5.49.10.0 Severability. If any provision or section of this chapter 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. 5.49.110 Inconsistent ordinances repealed. Any and all ordinances or parts of ordinances in conflict herewith 411 are repealed." Section 2. Sections 5.10.050, 6.04.085, 6.04.090, 6.04.095, 6.04.100, 6.04.105, 6.04.160, 6.04.225, 6.04.545, 6.04.560, and 6.56.180 of the City of Yakima Municipal Code are hereby repealed in their entirety. Section 3. This ordinance is one to provide for the immediate preservation of the public peace, property, health, safety and wel- fare of the people of the City of Yakima and an emergency is hereby declared to exist and this ordinance shall be in full force and effect upon its passage, approval and publication as provided by law and by the City Charter on January 1, 1975. 410 PASSED BY THE CITY COUNCIL, signed and approved this/451iday of t /, , 1974, is e ,40. Mayor ATTEST: col-4i Acting City cykik • -4-