Chapter 5.68
BINGO, RAFFLES AND AMUSEMENT GAMES
Sections:
5.68.010 State law and incorporation.
5.68.015 State law applicable.
5.68.020 Tax – Imposition – Rates – Exemptions.
5.68.030 Tax – Administration and collection.
5.68.040 Declaration of intent – Required.
5.68.050 Declaration of intent – Required prior to activity recommencement.
5.68.055 Tax reports – When due.
5.68.070 Tax – Payment failure – Penalty.
5.68.080 City council’s duties.
5.68.010 State law and incorporation.
Chapter 9.46 RCW, including definitions contained therein and any amendments which may hereafter be adopted, is incorporated in toto by reference. (Ord. 2524 § 1, 1997; Ord. 1671 § 2, 1975; Ord. 1631 § 1, 1974).
5.68.015 State law applicable.
Any license issued under the authority of state law to engage in any legal activity shall be legal authority to engage in the gambling activities for which the license was issued throughout the city, except that the city, in accordance with RCW 9.46.295, as the same now exists or may hereafter be amended, prohibits the following gambling activities within the city:
The conduct or operation of social card games as commercial stimulants. (Ord. 2618 § 1, 1999).
5.68.020 Tax – Imposition – Rates – Exemptions.
(1) There is levied a tax upon the gross revenue of bingo and/or raffles, less the amount paid for or as prizes, which shall be imposed upon and collected from bona fide charitable and nonprofit organizations duly licensed to conduct such activities in the city, and there is levied a tax which shall be imposed upon and collected from all persons, associations or organizations including but not limited to all bona fide charitable or nonprofit organizations, which utilize or operate punchboards and/or pull tabs within the boundaries of the city.
(2) There is levied a tax upon the gross receipts received as fees charged persons for the privilege of playing in card games. This tax shall be imposed upon and collected from all persons, associations or organizations, including but not limited to all bona fide charitable or nonprofit organizations, which conduct card games or allow the same to be conducted within the boundaries of the city.
(3) The rate of tax imposed by subsections (1) and (2) of this section shall be 10 percent of the gross revenue received by the bona fide charitable or nonprofit organization from conducting said punchboards and/or pull tabs, less the amount paid for or as prizes; five percent of the gross revenue received by the bona fide charitable or nonprofit organization from conducting said bingo and/or raffles, less the amount paid for or as prizes; 10 percent of the net revenue, as defined by RCW 9.46.110(e) and reported to the Washington State Gambling Commission, received by all persons, associations or organizations other than bona fide charitable or nonprofit organizations which utilize or operate punchboards and/or pull tabs; and 20 percent of the gross receipts received as fees charged persons for the privilege of playing in card games. Bona fide charitable or nonprofit organizations conducting bingo and/or raffles no more than once each calendar year and earning less than $10,000 gross annual revenue therefrom shall be exempt from taxation under this chapter. (Ord. 2921 § 1, 2008; Ord. 2833 § 1, 2005; Ord. 2629 § 1, 1999; Ord. 2586 § 1, 1998; Ord. 2524 § 2, 1997; Ord. 1671 § 3, 1975; Ord. 1631 § 2, 1974).
5.68.030 Tax – Administration and collection.
The collection of the tax imposed by PMC 5.68.020 shall be by the city clerk pursuant to the rules established in this chapter and such additional rules and regulations as may be adopted by the Washington State Gambling Commission and/or the city council. The administration of this act shall be under the city manager. (Ord. 1631 § 3, 1974).
5.68.040 Declaration of intent – Required.
For the purpose of identifying who shall be taxed, any organization or business intending to conduct any of the activities described in PMC 5.68.020, from and after the effective date of the ordinance codified in this chapter, shall, prior to the commencement of such activity, file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued by the Washington State Gambling Commission; and thereafter, for any period covered by such license, on or before the fifteenth day of each month, file with the city clerk a sworn statement on a form to be provided and prescribed by the city manager for the purpose of ascertaining the tax due for the preceding month. (Ord. 1631 § 4, 1974).
5.68.050 Declaration of intent – Required prior to activity recommencement.
A new declaration of intent to conduct or operate any of the activities described in PMC 5.68.020 shall be required prior to the recommencement of the activity following the expiration, suspension or revocation of any license previously issued by the State Gambling Commission, in the same manner as described in PMC 5.68.040. (Ord. 1631 § 5, 1974).
5.68.055 Tax reports – When due.
Each and every person, corporation, partnership or other legal entity which engages, in any of the activities described in PMC 5.68.020 shall, at the time of filing any required reports on such activities with the applicable state agency, file an exact copy of such reports with the finance director of the city. Failure to file reports with the finance director shall constitute a misdemeanor. (Ord. 2099 § 1, 1986).
5.68.060 Tax – Due when.
(1) The tax required under this chapter shall be paid quarterly beginning with the first quarter of 1987. The tax for that quarter shall be due on or before the twentieth day of April, 1987. Thereafter the taxes shall be due as follows: the tax for the previous three-month period, or portion thereof shall be paid quarterly on or before the twentieth day of July, the twentieth day of October, the twentieth day of January, and the twentieth day of April, at the office of the finance operations manager, Puyallup City Hall; provided, however, that those persons conducting activities subject to taxation under this section less frequently than once every two months shall pay the tax for each taxable activity within 30 days following the conclusion of such activity.
(2) Failure to pay such tax, when due, shall result in a penalty of five percent of the tax due, per month or portion thereof, until paid. The penalty set forth herein is in addition to the criminal penalty set forth in PMC 5.68.070. (Ord. 2524 § 3, 1997; Ord. 2099 § 2, 1986; Ord. 1631 § 6, 1974).
5.68.070 Tax – Payment failure – Penalty.
The officers, directors and managers of any organization licensed by the State Gambling Commission to operate or conduct any of the activities described in PMC 5.68.020, who fail or refuse to pay the tax levied in PMC 5.68.020, or who knowingly fail to file and/or falsify any statements required by PMC 5.68.020, shall be held, jointly and severally, financially liable and, in addition, shall be held individually guilty of a misdemeanor upon conviction and shall be punished by imprisonment in the city jail for not more than six months or by a fine of not more than $500.00 or both. Each such failure shall be considered as a separate offense. (Ord. 1631 § 7, 1974).
5.68.080 City council’s duties.
The city council or its authorized representative shall:
(1) Adopt and publish such rules and regulations as are necessary to enable the collection of the tax imposed in PMC 5.68.020;
(2) Prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid. (Ord. 1631 § 8, 1974).
5.68.090 Inspections.
The premises and paraphernalia, and all the books and records of any organization or business conducting or operating any of the activities described in PMC 5.68.020, shall be subject to inspection and audit at any reasonable time, with or without notice, upon demand by the city manager or his designee, the city attorney, chief of police or his designee, for the purpose of determining compliance with this chapter. (Ord. 1631 § 9, 1974).