Chapter 5.12
GAMBLING
Sections:
5.12.010 Everson gambling ordinance.
5.12.020 Gambling – Adoption by reference.
5.12.050 Administration and collection of tax.
5.12.060 Gambling – Prior submission of license to Clerk required.
5.12.070 Financial disclosure.
5.12.080 Gambling – Delinquent taxes – Penalty.
5.12.090 Gambling – Violations, fines, penalties.
5.12.010 Everson gambling ordinance.
This chapter of the Everson Municipal Code shall be known and may be cited as the “Everson Gambling Ordinance.” [Ord. 224 § 1, 1980.]
5.12.020 Gambling – Adoption by reference.
Chapter 9.46 RCW is hereby adopted and incorporated by reference as if fully set forth herein with the exception of the following sections or portions thereof:
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RCW |
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9.46.040 |
9.46.160 |
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9.46.050 |
9.46.170 |
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9.46.060 |
9.46.180 |
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9.46.070 |
9.46.200 |
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9.46.075 |
9.46.210(3) |
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9.46.080 |
9.46.220 |
|
9.46.090 |
9.46.230(4) |
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9.46.100 |
9.46.235(1) |
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9.46.115 |
9.46.250(1), (2) |
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9.46.140 |
9.46.300 |
Provided, however, that any reference to any detention facility in any such adopted statute shall be construed to refer to the appropriate detention facility for serving sentences imposed by the Municipal Court of Everson. [Ord. 224 § 2, 1980.]
5.12.030 Gambling prohibited.
A. All nonexempt gambling, not licensed by the Washington State Gambling Commission, is hereby prohibited in the City of Everson, and any person, association, or organization conducting or participating therein shall be guilty of a misdemeanor.
B. Upon the repeal, invalidity, and/or unenforceability of any tax imposed by EMC 5.12.040, all nonexempt gambling is prohibited. [Ord. 405 § 1, 1990; Ord. 224 § 3, 1980.]
5.12.040 Gambling tax levied.
A. There is hereby levied upon all nonexempt gambling activity within the City of Everson a tax, payable quarterly, upon such gambling activities as follows:
1. Punch boards and pull-tabs: three percent of gross receipts less the amount paid for as prizes;
2. Bingo and raffles: 10 percent of gross receipts less the amount paid for as prizes;
3. Amusement games: two percent of gross receipts less the amount paid for as prizes;
4. Coin operated gambling devices: three percent of gross receipts;
5. Social card games: 20 percent of gross receipts.
B. Taxpayers shall file quarterly with the City Treasurer of the City of Everson a copy of that quarter’s Washington State Gambling Commission tax form (except Section 3 thereof relating to nongambling financial information) on or before the thirtieth day of the month following the end of the quarterly period in which the tax was accrued.
C. The tax imposed by this chapter shall be due and payable quarterly, and remittance therefor shall accompany returns to the City Treasurer on such forms as may be prescribed and shall be made on or before the fifteenth day of the month next succeeding the quarterly period in which the tax accrued. [Ord. 557 § 1, 1999; Ord. 418 § 1, 1991; Ord. 405 § 2, 1990; Ord. 224 § 4, 1980.]
5.12.050 Administration and collection of tax.
Administration and collection of the tax imposed by this chapter shall be by the City Treasurer and pursuant to the rules and regulations of the Washington State Gambling Commission. The City of Everson shall adopt and publish such rules, forms, and regulations as may be reasonably necessary to enable the collection of the tax imposed herein. [Ord. 224 § 5, 1980.]
5.12.060 Gambling – Prior submission of license to Clerk required.
Prior to conducting any gambling activity licensed by the Washington State Gambling Commission within the City, a copy of the license must be submitted to the City Clerk. [Ord. 224 § 6, 1980.]
5.12.070 Financial disclosure.
It shall be the responsibility of all officers, directors and managers of any organization conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the Mayor, his authorized representative, or the Chief of Police of the City of Everson may require in order to determine full compliance with this chapter. [Ord. 224 § 7, 1980.]
5.12.080 Gambling – Delinquent taxes – Penalty.
A. Delinquent Taxes – Penalty. For each tax payment due, 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 final day of the month next succeeding the quarterly period in which the tax accrued, 10 percent with a minimum penalty of $5.00.
2. If paid prior to the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent with a minimum penalty of $10.00.
3. Failure to make payment by the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued shall be deemed to be both a criminal and civil violation of this section.
B. All delinquent taxes shall, in addition to the penalties imposed above, accrue interest at the rate of 12 percent per annum from the last day of the quarter in which the tax accrued until the date of payment. [Ord. 224 § 8, 1980.]
5.12.090 Gambling – Violations, fines, penalties.
A. Except as otherwise provided in this chapter or Chapter 9.46 RCW, any person who shall fail or refuse to pay the taxes herein above required, or who shall willfully disobey any rule or regulation promulgated by the City of Everson hereunder, shall be guilty of a misdemeanor. Any such fine shall be in addition to the tax required. Officers, directors and managers of any organization conducting gambling activities shall be jointly and severally liable for the payment of the tax and for the payment of any fine imposed hereunder.
B. Any person violating this chapter shall, except where otherwise specified, be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than one year or by a fine of not more than $5,000, or both. [Ord. 405 § 3, 1990; Ord. 302 § 17, 1984; Ord. 224 § 9, 1980.]