Chapter 3.25
GAMBLING TAX
Sections:
3.25.020 Administration – Collection.
3.25.030 Persons subject to tax.
3.25.060 Records availability.
3.25.010 Levied.
In accordance with Chapter 218, Laws of Washington, 1973, First Extraordinary Session, as amended, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate:
(1) Any public cardroom operated as a commercial stimulate, a tax of 10 percent of the gross income derived from the card room. (Ord. 164 § 1, 1975)
3.25.020 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be by the city clerk/treasurer and pursuant to the rules and regulations of the Washington State Gambling Commission. (Ord. 164 § 2, 1975)
3.25.030 Persons subject to tax.
For the purpose of identifying who shall be subject to the tax imposed by this chapter, any person, association or organization intending to conduct or operate any gambling activity taxes by this chapter and authorized by Chapter 218, Laws of Washington, 1973, First Extraordinary Session, as amended, shall, prior to commencement of any such activity, file with the city clerk/treasurer a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with said Chapter 218, as amended.
Thereafter, for any period covered by such state license or any renewal thereof, any person, association or organization shall, on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the city clerk/treasurer a sworn statement, on a form to be provided and prescribed by the city clerk/treasurer for the purpose of ascertaining the tax due for the preceding quarterly period. (Ord. 164 § 3, 1975)
3.25.040 Payment due.
(1) The tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall accompany each return and be made on or before the fifteenth day of the month next succeeding the quarterly period in which the tax accrued.
(2) For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:
(a) 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.
(b) 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.
(c) 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. (Ord. 164 § 4, 1975)
3.25.050 Violation – Penalty.
Any person who shall fail or refuse to pay the tax as herein before required shall be guilty of a misdemeanor and upon conviction shall be punished by imprisonment for not more than 90 days or by a fine of not more than $250.00 or both. 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 said tax and for the payment of any fine imposed hereunder. (Ord. 164 § 5, 1975)
3.25.060 Records availability.
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 law enforcement representative of the city of Forks may require in order to determine full compliance with this chapter. (Ord. 164 § 6, 1975)