HomeMy WebLinkAbout1981-2506 TAX ON AMUSEMENT GAMES ORDINANCE NO. A54;
AN ORDINANCE relating to licenses and business regulations; imposing
a tax on amusement games; providing for exemptions
for certain charitable and nonprofit organizations;
adopting the criminal portions of the state gambling
code; requiring gambling reports to be filed; enacting
as a new subsection 5.49.080 D, and amending Sections
• 5.49.020 and 5.49.040, all of the City of Yakima Muni-
cipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.49.020 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.49.020 Tax imposed--Amounts--Exemptions.
A. Tax imposed. There is 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 con-
duct or operate such gambling activities. Such tax shall be
paid on the following gambling activities in the following
respective amounts:
1. Any bingo or raffle, at the rate of ten percent and any
amusement game at the rate of two percent of the dif-
ference between the gross revenue received from the
conduct of such bingo, raffle or amusement game and the
amount paid for or as prizes in the conduct of such ac-
tivity;
2. Any punchboard or pulltab, a tax computed at the rate
of five percent of the gross receipts received from
the conduct of such activity;
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.
B. Exemptions.
(1.) A bona fide charitable or nonprofit organization
as defined by subsection (3) of R.C.W. 9.46.020 conducting
or sponsoring bingo games, raffles or amusement games when
such organization has no paid operating or management per-
sonnel and has gross income from bingo, raffles or amusement
games or any combination thereof not exceeding five thousand
dollars per year, less the amount paid for prizes, shall
be entitled to exemption from the provisions of this chap-
ter upon compliance with the requirements of Section 5.49.030
of this code.
(2) • Activities carried out by public or private schools
or by organizations sponsored by or related to public or pri-
vate schools, including parent organizations and student body
organizations, shall be exempt from the provisions of this
chapter upon compliance with Section 5.49.030 of this code
when the proceeds of such activities are applied for the
benefit of any such school, or school sponsored or school related
• organization.
(3) 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 Department of Finance of
any taxes formerly granted exemption hereunder."
Section 2. 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 organiza-
tion issued a state gambling license or renewal thereof
for any part_of a quarterly period of a calendar year
110
shall, on or before the final day of the month follow-
ing 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 City,
together with a sworn copy of the quarterly activity
report as required by the regulations of the Washing-
ton State Gambling Commission for the period during
which the tax imposed hereunder accrued, for the pur-
pose of ascertaining the tax, if any, due for the
preceding quarterly 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 remit-
tance therefor 'shall .accompany the sworn statements
required by Subsection A of this section."
Section 3. Subsection 5.49.080 D of the City of Yakima
Municipal Code is hereby enacted as a new subsection to read
as follows:
"5.49.080 Unlawful acts--Penalty.
D. The following statutes, codified in the Re-
vised Code of Washington, and their successors are
•
adopted by reference:
R.C.W. 9.46.170 False or misleading entries or
statements, refusal to produce
records, as violations--Penalty.
R.C.W. 9:46.190 Violations relating to fraud or
deceit--Penalty.
R.C.W. 9.46.195 Obstruction of public servant in
administration or enforcement
as violation--Penalty.
R.C.W. 9.46.196 Defrauding or cheating other par-
ticipant or operator as violation--
Causing another to do so as
violation--Penalty.
•
R.C.M. 9.46.198 Working in gambling activity
without license violation--
Penalty.
R.C.W. 9.46.200 Action for money damages due to
violations--Interest--Attorneys'
fees--Evidence for exoneration;
Subsections (1),
(2) , (3) and
(5) only of -
R.C.W. 9.46.230 Seizure and disposition of
gambling devices--Owning, buying, •
selling, etc., gambling devices
or records--Penalties.
R.C.W. 9.46.240 Gambling information, transmitting
or receiving as violation--Penalty."
SettiOn4. This ordinance shall be in full force and effect
thirty days after its passage, approval and publication as pro-
vided by law and b the City Charter.
411 PASSED BY THE CITY COUNCIL, signed and approved this
4-44
day of , 1981.
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