HomeMy WebLinkAbout1994-047 License and Business Regulations F ut
C
ORDINANCE NO. 94- 47
AN ORDINANCE relating to licenses and business regulations, reducing the rate of
taxation for social card games and public cardrooms from twenty
percent (20%) to sixteen percent (16%) , and amending
Subsection A of Section 5 49 020 of the City of Yakima Municipal
Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1 Subsection A of Section 5 49 020 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5 49 020 Taxes 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 conduct 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 difference 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 activity;
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; provided, however, that effective April 1, 1988, and thereafter,
such tax shall be computed at the rate of four percent of the gross
receipts 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;
provided. however. that effective October 1. 1994. and thereafter. such
tax shall be computed at the rate of sixteen 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; provided. however. that effective
October 1. 1994. and thereafter. such tax shall be computed at the rate of
sixteen percent of the gross income received from the conduct of such
Activity "
Section 2 This ordinance shall be in full force and effect 30 days after its
passage, approval, and publication as provided by law and by the City Charter
•
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PASSED BY THE CITY COUNCIL, signed and approved this 23 day of August
1994
ATTEST p Mayor
City Clerk
Publication Date: 8 -26 -94
Effective Date: 9 -26 -94
110,
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