HomeMy WebLinkAbout1975-1816 QUARTERLY REMITTANCE OF GAMBLING TAXES; PENALTY FOR LATE PAYMENT. ORDINANCE NO. ar(2
AN ORDINANCE relating to licenses and business regulations; requiring
quarterly remittance of gambling taxes and imposing a
penalty for late payment; amending Sections 5.49.040
and 5.49.060 of the City of Yakima Municipal Code; and
declaring an emergency.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.49.040 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"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 final 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 quar-
terly period.
B. The tax imposed by this chapter shall be due
and payable in quarterly installments on or before the
final 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."
Section 2. Section 5.49.060 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.49.060 Late_payment 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 15th day of the second
month following the end of the quarterly period
in which the tax accrued, ten percent of the
accrued tax or Five Dollars, whichever is
greater;
2. If paid on or before the final 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 of the third month
following the end of the quarterly period in
which the tax accrued, twenty percent of :the
accrued tax or Fifteen Dollars, whichever is
greater."
Section 3. This ordinance is one to provide for the
immediate preservation of the public peace, property, health, safety
and welfare 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 immediately upon its passage, approval and publi-
cation as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL, signed and approved this,,Vae
day of41!,./ . , 1975.
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Ati ,e .wie • ■FA
ayor
ATTEST:
Cit,Clerk
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