Chapter 3.28
GAMBLING ACTIVITIES TAX
Sections:
3.28.030 Due in monthly installments.
3.28.050 Administration and collection.
3.28.070 Penalty for delinquency.
3.28.080 Filing of notice of intention.
3.28.100 Records – Inspection.
3.28.110 Records – Kept outside jurisdiction.
3.28.120 Records – Jeopardy fee.
3.28.130 Overpayment or underpayment.
3.28.140 Failure to file tax return.
3.28.150 Additional to other taxes.
3.28.160 Authority of city manager.
3.28.170 Unpaid taxes a debt to municipality.
3.28.010 Definitions.
For the purposes of this chapter, the words and terms used have the same meaning as each has under Chapter 218, Laws of 1973, First Extraordinary Session, and Chapter 9.46 RCW, as amended, and under the rules of the Washington State Gambling Commission, WAC Title 230, unless otherwise specifically provided or the context in which they are used in this chapter clearly indicates that they are given some other meaning. (Ord. 1129 § 1, 1996; Ord. 656 § 1, 1974).
3.28.020 Amount.
There is levied upon all persons, associations and organizations conducting or operating within the jurisdiction of the city of Fircrest any of the activities listed below, a tax in the following amounts to be paid to the city of Fircrest:
(a) Bingo, in the amount of gross receipts therefrom, less the amount of money paid in cash or for merchandise actually awarded as prizes during the taxable period, multiplied by the rate of five percent of such receipts over $5,000.
(b) Raffles, in the amount of the gross receipts therefrom, less the amount of money paid in cash, and paid for merchandise actually awarded as prizes during the taxable period, multiplied by the rate of five percent of such receipts over $10,000.
(c) Amusement games, in the amount of the gross receipts therefrom, less the amount of money paid in cash, and paid for merchandise actually awarded as prizes during the taxable period, multiplied by the rate of two percent.
(d) Punchboards and pulltabs, chances on which shall only be sold to adults in the amount which shall reflect the gross receipts, including overages and shortages, from such punchboards and pulltabs, multiplied by the rate of five percent.
(e) Card playing, in the amount of 20 percent of the gross receipts received as fees charged persons for the privilege of playing in card games.
(f) No tax shall be imposed by this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide or nonprofit organization as defined in RCW 9.46.020(3), which organization has no paid operating or management personnel and has gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for as prizes. (Ord. 1560 § 1, 2015; Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.030 Due in monthly installments.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each month, shall be due and payable monthly, and remittance therefor together with return forms shall be made to the city of Fircrest, Washington, on or before the fifteenth day of the month next succeeding the monthly period in which the tax accrued. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.040 Exceptions.
(a) Except as provided in subsection (b) of this section, whenever any person, association or organization under this chapter, conducting or operating a taxable activity for a period of more than four consecutive weeks, ceases or quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable and the taxpayer shall within 10 days thereafter make a return and pay the tax due.
(b) It is recognized that some bona fide charitable or nonprofit organization taxpayers will be conducting or operating taxable activities only upon an occasional and random basis. When such a taxpayer conducts only one taxable activity during any calendar month and the duration of each such activity does not exceed 15 consecutive calendar days and the gross receipts therefrom do not exceed $375.00 per month, that taxpayer need not remit the tax due with a return therefor until on or before January 31st of the year following that year in which the activity took place. The returns shall be made upon a city form. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.050 Administration and collection.
(a) Administration and collection of the various taxes imposed by this chapter shall be the responsibility of the city finance director. Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the city. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.
(b) The city finance director is authorized but not required to mail to taxpayers forms for tax returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The city finance director shall make tax return forms available to the public in reasonable numbers during City Hall regular business hours.
(c) In addition to the tax return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission required by Chapter 230-08 WAC and monthly income summary sheets for months within such quarterly period must be enclosed with the tax return forms filed for the months of March, June, September, and December. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.060 Method of payment.
Taxes payable under this chapter shall be remitted to the city finance director on or before the fifteenth day of the month next succeeding the monthly period in which the tax accrued. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business, nor shall the acceptance of any sum by the city finance director be an acquittance or discharge of the tax unless the amount paid is the full amount due. The tax return, copy of quarterly report to the Washington State Gambling Commission and monthly income summary sheets shall be filed in the office of the city finance director after notation by that office upon the tax return form of the amount actually received from the taxpayer. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.070 Penalty for delinquency.
(a) If full payment of any tax or fee due under this chapter is not received by the city finance director on or before the due date, there shall be added to the amount due a penalty fee as follows:
(1) Ten percent of monthly tax total if tax return and full payment is received one to 10 days late;
(2) Fifteen percent of monthly tax total if tax return and full payment is received 11 to 20 days late;
(3) Twenty percent of monthly tax total if tax return and full payment is received 21 to 30 days late;
(4) Twenty-five percent of monthly tax total if tax return and full payment is received 31 to 60 days late.
(b) In addition to this penalty, the city finance director may charge the taxpayer interest of eight percent per annum on all taxes and fees due for each 30-day period or portion thereof, that the amounts are past due.
(c) Failure to make payment in full of all tax amounts and penalties within 60 days following the day the tax amount initially became due shall be both a civil and a criminal violation of this chapter. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.080 Filing of notice of intention.
(a) In order that the city of Fircrest may identify those persons who are subject to taxation under this chapter, each person, association or organization shall file with the city finance director a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by that officer, together with a copy of the license issued therefor by the Washington State Gambling Commission.
(b) The filing shall be made not later than 10 days prior to conducting or operating the taxable activity.
(c) No fee shall be charged for such filing which is not for the purpose of regulation of this activity but for the purposes of administration of this taxing chapter only.
(d) Failure to timely file shall not excuse any person, association or organization from any tax liable. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.090 Records – Required.
Each person, association or organization engaging in an activity taxable under this chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer’s tax liability under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Gambling Commission under Chapter 230-08 WAC and the United States Internal Revenue Service respecting taxation shall be kept and maintained for the periods required by those agencies. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.100 Records – Inspection.
All books, records and other items required to be kept and maintained under FMC 3.28.090 shall be subject to and immediately made available for inspection and audit at any time, with or without notice, at the place where such records are kept, upon demand by the city finance director or designees, for the purpose of enforcing the provisions of this chapter. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.110 Records – Kept outside jurisdiction.
Where a taxpayer does not keep all the books, records or items required to be kept or maintained under FMC 3.28.090 in this jurisdiction so that the city finance director may examine them conveniently, the taxpayer shall either:
(a) Produce all the required books, records or items within this jurisdiction for such inspection within 15 days following a request of the local official to do so; or
(b) Bear the actual cost of inspection by the city finance director or designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the city finance director the estimated cost thereof, including but not limited to round-trip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due or to be refunded for expenses shall be determined following the examination of the records. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.120 Records – Jeopardy fee.
(a) A taxpayer who fails, neglects or refuses to produce such books, records or items either within or without the jurisdiction is subject to a jeopardy fee or tax assessment by the city in addition to being subject to other civil and criminal penalties provided by this chapter.
(b) This penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of fee or tax the city finance director determines to be owing by the taxpayer unless he or she can prove otherwise by competent evidence. The taxpayer shall be notified by mail by the city finance director of the amount of tax so determined by jeopardy assessment together with any penalty and/or interest and the total of such amounts shall thereupon become immediately due and payable. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.130 Overpayment or underpayment.
If upon application by a taxpayer for a refund or for an audit of his or her records, or upon any examination of the returns or records of any taxpayer, it is determined by the city finance director that within three years immediately preceding receipt by the city finance director of the application by the taxpayer for a refund, or an audit, or in the absence of such an application, within three years immediately preceding the commencement by the city finance director of the examination:
(a) A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city of Fircrest within the period of three years shall be credited to the taxpayer’s account or shall be credited to the taxpayer at the taxpayer’s option. No refund or credit shall be allowed by the city finance director with respect to a period more than three years before the date of the application or examination.
(b) A tax or other fee has been paid which is less than properly due, or no tax or other fee has been paid, the city finance director shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of this chapter, both civil and criminal, if the taxpayer fails to make payment in full within 10 calendar days of such mailing. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.140 Failure to file tax return.
If any taxpayer fails, neglects or refuses to make and file his or her tax return, as and when required under this chapter, the city finance director is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of this chapter, and to notify the taxpayer by mail of the amount so determined, which amount shall thereupon become the tax, penalty and interest and become immediately due and payable. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.150 Additional to other taxes.
The tax levied in this chapter is additional to any license fee or tax imposed under any law or other ordinance of the city of Fircrest, Washington, except as otherwise expressly provided in this chapter. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.160 Authority of city manager.
The city manager shall have the power and it is his or her duty to adopt, publish and enforce rules and regulations not inconsistent with this chapter or with superior law, for the purpose of carrying out the provisions of this chapter, and it is unlawful to violate or fail to comply with any such rule or regulation. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.170 Unpaid taxes a debt to municipality.
Any tax due and unpaid under this chapter and all penalties or fees constitute a debt to the city of Fircrest and may be collected by court proceedings the same as any other debt in like amount in addition to all other existing remedies. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.180 Right of recovery.
The right of recovery by the city of Fircrest from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date of the filing of the tax return for the period in which such tax accrued. The right of recovery against the city of Fircrest because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date the payment was made. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.190 Appeals.
In the event any person feels aggrieved by any decision or determination of the city finance director, the person has the right to appeal such determination to the city council by filing a notice of appeal within 10 days after the determination is made, and the city council has the power to affirm, disaffirm or modify such administrative determination and any person feeling aggrieved by any determination of the city council has the right of appeal to the superior court of Pierce County in accordance with the procedures established for extraordinary remedies. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).
3.28.200 Violation – Penalty.
(a) Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the city manager pursuant thereto, upon conviction thereof, shall be punished by a fine in any sum not to exceed $300.00, or by imprisonment for a term not exceeding six months, or by both such fine and imprisonment.
(b) Any taxpayer who engages in or carries on any gambling activity subject to a tax under this chapter without having complied with the provisions of this chapter is guilty of a violation of this chapter for each day during which the gambling activity is carried on. (Ord. 1445 § 1, 2007; Ord. 1129 § 2, 1996).