HomeMy WebLinkAbout1952-B-1340 r
340
ORDINANCE NO. B -1340
AN ORDINANCE levying and imposing a tax with respect to persons engaged in business as
operators of certain mechanical devices, commonly known as "slot Machines ";
providing for the collection and enforcement thereof, and pp oviding
penalties.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. For the purposes of this Ordinance, unless otherwise required
by the context :: .
M. The word "person "' means any individual, club, co:- partnership, firm,
joint venture, company, corporation, association, society, or any group of individuals
acting as a unit, whether mutual, co- operative, fraternal, non - profit, or otherwise.
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to The word "operator"'as used herein means the person to whom gross
operating income accrues as'm result of the operation of the mechanical devices,
described herein, whether such person is the owner or lessee thereof.
c. The term "'gross operating income" means the. gross amount paid in by
every player during' each calendar month, less the amount of gross pay -outs to such
players, but Without any deductions for mounts paid out to persons on whose - premises:
the mechanical device is located or amounts paid out for any other purposes whotsoever.
d. The-term "pay- out ", as used herein, mans any cash payment automaticall'
returned to a player by the mechanical device or any cash,. merchandise or thing of •
value won by or geiven to the player by or on behalf of the operator.
.e. The word "player" as used herein, means the person to whom a pay -out
accrues. '
Section 2. From and after the effective date of this ordinance, there
is hereby levied and there shall be collected from every person a tax for the act or
privilege of engaging in business as an op)rator of certain mechanical. devices
commonly Down as slot machines, irrespective of whether such activity shall be legal
or illegal under the laws of the State of Washington or the City of Yakima; PROVIDED,
HOWEVER, nothing in this act whall be construed to legalize any activity now or
hereafter declared to be in violation of the laws of the State of Washington or of the
Ordinances of 'the City of Yakima; but the illegality of any such activity shall not be
a defense or bar to the collection of any tax imposed thereon by this Ordinance.. Such
tax shall be measured by the application of rates against the gross operating income
of the business as follows :.
a. Upon every person engaging within this city in business as an operator
of any slot machine or other similar mechanical device, wherein only the element of
chance determines a pay -out to the player; as to such persons. the amount of tax on
such business ;shall be equal to the gross operating income of the business nultiplied
by the rate of five per cent.
Section 3. It shall be the duty of every person who for all, or for a
percentage of:any portion of the g ross operating income permits the operation upon his
premises of the: mechanical devices described herein, to keep and preserve, for the
period of one; year, suitable records to reflect the name of the operator and description
of such devices, the gross operating income therefrom, and such other information as
the City Commission may require; which records shall be on to examination at any
time by the City Commission or its duly authorized agents. In the event any such person
shall fail to :keep such records, he shll thereupon become liable for all tax due
hereunder as an 'operator of such mechanical device. The submission to the City of
Yakima of the information required by Chapter 228 of the Session Laws of 1949 of • the
State of Washington, to be submitted to the State Tax Commission, shall be sufficient
compliance with this Section of this Ordinance.
Section 4. The taxes imposed hereunder shall be due and payable in
monthly installments, and remittance therefor shall be made on or befm e the 15th day
of each month next succeeding the end of the month in which the tax accrued. The
taxpayer, on or before said fifteenth day of each month, shall make out and sign a.
return, upon such forms and setting forth such information as the City Commission may
require, showing the amount of the tax for which he is liable for the preceeding
monthly period, and transmit the same to the City Treasurer, together with a
remittance for said amount. The , City Treasurer may require sworn returns from any
taxpayer, setting forth such additional information as it may deem necessary to correctl
determine tax'liability.
The taxpayer's: return shall list each mechanical device in actual operation
during the monthly period for which the return is made; and for failure to file a
return for any such machine, the City Commission may assess a penalty in the amount of
not to exceed, $25.00 for each machine not reported; which penalty shall be collected
in the same manner as the taxes imposed by this.ordinance; PROVIDED, that a taxpayer
may report any number of machines: on a single return, if appropriate information is
attached to such single return, describing the machine reported, :giving the location
at which it was operated, and the gross operating income therefrom.
Section 5. If upon examination of any returns, or from other information
obtained by the City Commission, it appears that a tax or penalty has been paid in an
amount less than that properly due, the City Commission shall assess against the
taxpayer such additional amount found to be due; and may add thereto interest at the
rate of 6% per annum from the respective due dates of such additional amount, until
date of such assessment. The City Treasurer shall notify the taxpayer by mail of
such additonal amount; and the same shall become due and shall be paid Within 10 days
from the date' of such notice. If payment is not received by the City Treasurer by the
( Continued on page 341)
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341
ORDINANCE NO. B -1340
(Continued from page 340)
due date of such notice, the City Commission may add a panalty of 10% of the additional
amount of the tax found due.
Section 6. If any tax, increase or penalty p» ovided by this ordinance,
or any portion of such tax, increase or not paid within 15 days after
the same shal 1 become due and payable, the Chief of Police is hereby authorized to
seize and impound any ne chanical device commonly known as slot machine, found in the
City of Yakima; which is not being operated and for which the tax has not been paid
in accordance • with the provisions of this ordinance. Such mechanical device shall be
held by the Police Department of the City of Yakima for a period of 30 days; and if
not claimed within that time, after full compliance with the terms and conditions of
this ordinance by the operator thereof, the same may be cold at public acution, after
notice of said sale shall have been published, in the official publication of the City
of Yakima, at least 10 days prior to the date of said sale.
Section 7. Any person convicted of violating any of the provisions of
Section 4 of this ordinance shall be guilty of a misdemeanor; and shall be punished
by a fine in any amount not exceeding $300.00, or by imprisonment in the City Jail,
for a term not exceeding 90 days; or by both such fine and imprisonment.
Section 8. If any section, subdivision, sentence; or clause of this
ordinance, for any reason is held to be unconstitutional or invalid, such decision
shall not affect the validity of the remaining portions of this ordinance.
Section 9. This ordinance shall be effective 30 days after its passage,
approval and publication as provided by ]a.w ans the City Charter.
PASSED AND ADOPTED BY THE CITY COMMISSION, this 7th day of January, 1952.
ATTEST: PEARL BENJAMIN ( SEAL ) G. W. BURNS
City Clerk Mayor
I hereby certify that the foregoing is full, true and correct copy of
Ordinance No. B -1340 entitled "AN ORDINANCE levying and imposing a tax with respect
to persons engaged in' business as operators of certain mechanical devices,, commonly
known as "slot machines "; providing for the collection and enforcement thereof, and
providing penalties.", as passed this 7th day of January, 1952, and that same has
been published as required by law.
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C I T Y 'CLERK