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Home My WebLink About1993-073 Changing references ORDINANCE NO. 93- 73 AN ORDINANCE relating to licenses and business regulations, changing references to "City Clerk" so that they will read "Director of Finance and Budget ", and amending Sections 5 49 030, 5 49 060, 5 49 080, 5 50 020, 5 50 080, and 5 50 180, all of the City of Yakima Municipal Code. BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1 Section 5 49 030 of the City of Yakima Municipal Code is hereby amended to read as follows: "5.49.030 Filing of declaration of intent and copy of gambling license required. A. For the purpose of identifying 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 January 1, 1975, shall, at least ten days prior to the commencement of and such actin ity, file with the City of Yakima a sw orn declaration of intent to conduct or operate such activity • specifying the dates, times, and places on a form to be prescribed and provided by the director of finance and budget for the City of Yakima city clerk, together with a copy of the gambling license issued pursuant to Chapter 9 46 of this code. B An) person, association or organization conducting or operating within the City of Yakima an) gambling activity authorized by Chapter 9 46 of the Revised Code of Washington prior to January 1, 1975, and intending to continue the conduct or operation of such gambling activity on or after January 1, 1975, shall, within fifteen days after January 1, 1975, comply fully with the requirements of subsection A of this section with respect to any authorized gambling activity conducted on or after January 1, 1975 " Section 2 Section 5 49 060 of the City of Yakima Municipal Code is hereby amended to read as follows. "5.49.060 City Clerk Director of Finance and Budget authorized to administer chapter The city clerk director of finance and budget shall have the power and duty to administer this chapter The city clerk director of finance and budget shall have the power to adopt and publish such rules and regulations not in conflict with rules and regulations of the • Washington State Gambling Commission as may be reasonably necessary to enable the collection of the tax imposed in this chapter " Page 1 (1s)ord /west /clery>ff.,.nance ;, • Section 3 Section 5 49 080 of the City of Yakima Municipal Code is hereby amended to read as follows: "5 49 080 Unlawful acts -- Penalty. A. Any person who kno‘%ingly fails or refuses to comply with any provisions of this chapter or ‘' ith any rule or regulation promulgated by the city clerk director of finance and budget, or supplies false or fraudulent information in required declarations or statements, or aids and abets any violation of this chapter, is guilty of a misdemeanor and upon conviction shall be punished in accordance with Section 5 01 010 of the Yakima Municipal Code. B The failure to accurately remit amounts due and payable within the time prescribed by subsection B of Section 5 49 040 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 of manager of any organization 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 • D. The following statutes, codified in the Revised Code of Washington, and their successors are adopted by reference: RC\V 9 46 170 False or misleading entries or statements, refusal to produce records, as violations -- Penalty RCW 9 46 190 Violations relating to fraud or deceit -- Penalty RCW 9 46 195 Obstruction of public servant in administration or enforcement as violation — Penalty RCW 9 46 196 Defrauding or cheating other participants or operator as violation -- Causing another to do so as violation — Penalty RCW 9 46 198 Working in gambling activity without license as violation — Penalty RCW 9 46 200 Action for money damages due to violations — Interest -- Attorneys' fees -- Evidence for exoneration. Subsection (1), (2), (3), and (5) only of RCW 9 46 230 Seizure and disposition of gambling devices -- Owning, buying, selling, • etc., gambling devices or records -- Penalties. Page 2 :;es- RCW 9 46 240 Gambling information, transmitting or • receiving as violation — Penalty " Section 4 Section 5 50 020 of the City of Yakima Municipal Code is hereby amended to read as follows: "5 50 020 Definitions In construing the provisions of this chapter, save when otherwise plainly declared or clearly apparent from the context, the following definitions shall be applied. (a) 'Gross income' means the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged whether recei\ ed or not) by reason of the investment of capital in the business engaged in, including rental, royalties, fees or other emoluments, how ever, designated (excluding receipts or proceeds from the use or sale of real property or any interest therein and proceeds from the sale of notes, bonds, mortgages, or other evidence of indebtedness, or stock and the like) and without any deduction on account of the cost of the property sold, the cost of materials used, labor costs, interest or discount paid, or any expense whatsoever, and without any deduction on account of losses. (b) 'Person or persons' means persons of either sex, firms, copartnerships, corporations, and other associations of natural persons, whether acting by themselves or by servants, agents or employees. (c) 'Taxpayer' means any person liable to the license fee or tax imposed by this chapter (d) 'Tax y ear' or 'taxable y ear' means the year commencing January 1st and ending on the last day of December of the year, or in lieu thereof, the taxpayer's fiscal year when the taxpayer files with the director of finance and budget for the Cit■ of Yakima city clerk a statement indicating that the taxpa) er w ill pay according to the taxpayer's fiscal year as defined in that statement." Section 5 Section 5 50 080 of the City of Yakima Municipal Code is hereby amended to read as follows. "5.50.080 Application for license. On or before the first day of each tax year, every taxpayer shall apply to the city clerk director of finance and budget for an occupation license upon blanks or forms of return to be prepared and provided by • him requesting such information as may be necessary to enable him to arrive at the lawful amount of the fee or tax. The taxpayer shall, in a legible manner, write in such blank or form of return the information Page 3 (1s)ord /westiclerk.Einanca ;w required and shall sign the same and by affidavit at the foot thereof ® shall swear or affirm that the information therein given is full and true and that he knows the same to be so Every such application or return shall be accompanied by a remittance in the amount of the tax or fee or installment thereof required by the provisions hereof If the applicant be a partnership, the application or return must be made by one of the partners, or, if a corporation, by one of the officers thereof In the event that all the partners in a partnership or all the officers of a corporation reside outside the City of Yakima, or in the event the applicant is a nonresident individual, the application or return may be made by an authorized resident ant or an authorized local manager of such partnership, corporation or individual." Section 6 Section 5 50 180 of the Cit) of Yakima Municipal Code is hereby amended to read as follows: "5 50 180 Clerk Director of Finance and Budget authorized to make rules. The director of finance and budget shall have the power and it • shall be his dut) , from time to time, to adopt, publish, and enforce rules and regulations not inconsistent with this chapter or with law for the purpose of carrying out the provisions thereof, and it shall be unlawful to violate or fail to comply N% ith, an) such rule or regulation." Section 7 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 PASSED BY THE CITY COUNCIL, signed and approved this 10tlday of August , 1993 C?ot /1,,f4 ATTEST Mayor City Clerk Publication Date: August 13, 1993 Effective Date: September 12, 1993 11111 Page 4 ( 1s)ord /west /clerr>f_ 'w