CHAPTER 8
GAMBLING TAX
SECTION:
5-8-1 City Of Renton Defined (Rep. by Ord. 5414)
5-8-2 Laws Incorporated By Reference
5-8-3 Punchboards Prohibited (Rep. by Ord. 5274)
5-8-4 Gambling Devices; License Required
5-8-6 Administration, Collection Of Tax
5-8-7 Declaration Of Intent Required
5-8-8 Tax Payment; When Due, Penalty
5-8-9 Copy Of Application Submitted
5-8-10 Refusal To Pay Tax; Penalty
5-8-11 Rules And Regulations; Collection Of Tax
5-8-12 Mayor And Administrator; Authority To Enter Into Contracts
5-8-14 Revocation, Suspension Of License
5-8-16 Administrative Provisions
5-8-1 CITY OF RENTON DEFINED:
(Rep. by Ord. 5414, 10-20-08)
5-8-2 LAWS INCORPORATED BY REFERENCE:
The provisions of Chapter 9.46 RCW (Gambling – 1973 act), as it exists or may be amended, are incorporated by reference. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-3 PUNCHBOARDS PROHIBITED:
(Rep. by Ord. 5274, 4-16-07)
5-8-4 GAMBLING DEVICES; LICENSE REQUIRED:
No gambling activity of any kind or nature shall be permitted without a valid license issued by the Washington State Gambling Commission (“Gambling Commission”) as provided by law. Any person, firm or corporation who conducts any such gambling activity without such license shall be guilty of a gross misdemeanor or misdemeanor, and may be prosecuted, when appropriate, as authorized by RCW 9.46.192 (Cities and town – Ordinance enacting certain sections of chapter – Limitations – Penalties), as it exists or may be amended, in the Renton Municipal Court, as authorized by RCW 9.46.193 (Cities and towns – Ordinance adopting certain sections of chapter – Jurisdiction of courts), as it exists or may be amended. The conduct of any such gambling activity without a license or beyond the scope specified in such license as required under state law is hereby declared a common nuisance and shall be subject to abatement by injunction or as otherwise provided by law. (Ord. 5688, 5-13-13)
5-8-5 TAX LEVIED:
Pursuant to Chapter 9.46 RCW (Gambling – 1973 act), as it exists or may be amended, there is levied upon all persons, associations and organizations who have been duly licensed by the Gambling Commission, as authorized by law, the following tax:
A. For the conduct or operation of any bingo games and raffles, a tax rate of five percent (5%) of the gross receipts received, less the actual net amount awarded as cash or merchandise prizes. No tax shall be imposed on the gross receipts from bingo games and raffles conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, as it exists or may be amended. (Amd. Ord. 4809, 11-1-99; Ord. 5445, 2-2-09; Ord. 5820, 11-21-16)
B. For the conduct or operation of any pull tabs and punchboards, as defined in RCW 9.46.0273, as it exists or may be amended, a tax rate of five percent (5%) of the gross receipts from such pull tabs and punchboards less the amount awarded as cash or prizes. (Amd. Ord. 5274, 4-16-07)
C. For the conduct or operation of any licensed premises or facility used to play card games, as permitted by the above referenced state law, a tax rate of ten percent (10%) of the gross receipts of revenue received from such activity, per establishment, for the privilege of playing in card games. Any balance due shall be paid as set forth in RMC 5-8-8, as it exists or may be amended. (Amd. Ord. 5414, 10-20-08)
D. To conduct and operate amusement games, a tax of two percent (2%) of the gross revenue received therefrom less the amount awarded as prizes. No tax shall be imposed on the first five thousand dollars ($5,000) of taxable receipts from amusement games conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, as it exists or may be amended.
E. (Rep. by Ord. 5414, 10-20-08) (Ord. 5688, 5-13-13; Ord. 5943, 11-18-19)
5-8-6 ADMINISTRATION, COLLECTION OF TAX:
The administration and collection of the tax imposed by this Chapter shall be by the Administrator and in strict pursuance of the rules and regulations as may be adopted by the Gambling Commission from time to time. The Administrator shall have the authority to adopt, publish, and/or enforce rules and regulations as may be reasonably necessary to determine the amount of taxes and enable the collection of taxes. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-7 DECLARATION OF INTENT REQUIRED:
A. For the purpose of properly identifying the person, association and organization subject to any tax imposed by this Chapter, any such person, association or organization intending to conduct or operate any gambling activity authorized by the above specified laws, as they exist or may be amended, shall, prior to commencement of any such activity, file with the Administrator a sworn declaration of intent to conduct or operate such activity, together with a true and correct copy of the license issued by the Gambling Commission or any renewal or extension of such license or temporary license.
B. Thereafter, for any period covered by such state license, or any renewal or extension thereof, any person, association or organization shall, on or before the fifteenth (15th) day of the month following the end of the month in which the tax accrued, file with the Administrator a sworn statement, under the penalty of perjury, on a form to be provided and prescribed by the Administrator, for the purpose of ascertaining the tax due for the preceding month. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-8 TAX PAYMENT; WHEN DUE, PENALTY:
A. The tax imposed by this Chapter shall be due and payable in monthly installments and remittance shall accompany each return made on or before the last day of the month succeeding the month in which the tax accrued. Except, for a person, association or organization that had taxes due in the amount of ten thousand dollars ($10,000) or less in the previous calendar year, the tax imposed by this Chapter shall be due and payable in quarterly installments and remittance shall accompany each return made on or before the last day of the month succeeding the quarterly period in which the tax accrued. (Amd. Ord. 5414, 10-20-08; Ord. 5943, 11-18-19)
B. There shall be added a penalty, for each payment due, if such payment is not made by the due date. Penalties shall be added in accordance with RCW 82.32.090(1) as it now exists or as it may be amended. (Ord. 5688, 5-13-13; Ord. 5943, 11-18-19)
5-8-9 COPY OF APPLICATION SUBMITTED:
Each person, association or organization licensed by the Gambling Commission shall likewise submit to the Administrator a true and correct copy of any application made to the Gambling Commission for a license, together with any and all related amendments. Such copy shall be submitted at or prior to the filing of the first tax return due under this section. In addition, each such licensee shall promptly furnish unto the City of Renton a true and correct copy of all reports filed with the Gambling Commission and such reports shall be due the City within five (5) calendar days after same have been filed with the Gambling Commission. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-10 REFUSAL TO PAY TAX; PENALTY:
Any person, business entity, association or organization that shall fail, neglect or refuse to pay the tax herein required, or that shall willfully disobey any rule or regulation promulgated by the Administrator, shall be guilty of a misdemeanor, and if convicted shall be punished by a fine up to one thousand dollars ($1,000.00) and/or imprisonment up to ninety (90) calendar days. Any such fine shall be in addition to any tax and penalty required. All license holders, officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax and penalties, and for the payment of any fine. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-11 RULES AND REGULATIONS; COLLECTION OF TAX:
The Administrator shall adopt, publish and/or enforce such rules and regulations, consistent with this Chapter, as may be necessary to enable the prompt audit and collection of any tax and penalty imposed by this Chapter; prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid, and have the power to enter into contracts with other municipalities and/or state agencies for the collection of the tax imposed on gambling activities conducted within the City of Renton. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-12 MAYOR AND ADMINISTRATOR; AUTHORITY TO ENTER INTO CONTRACTS:
The Mayor and Administrator shall have the authority to enter into contracts with other municipalities and/or state agencies for the enforcement of applicable state laws, rules and regulations, and City ordinances relating to all gambling activities. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-13 RECORDS:
A. It shall be the responsibility of any license holder, person, officer, director and/or manager of any organization conducting any gambling activity as licensed by the Gambling Commission and taxed under the provisions of this Chapter to provide access at all reasonable times to all electronic and other financial records, as the Administrator or any bona fide law enforcement representative of the City of Renton may require in order to determine that license holder’s, person’s, officer’s, director’s, manager’s, business entity’s, association’s and/or organization’s compliance with this Chapter and all Gambling Commission rules and regulations, as they exist or may be amended.
B. Each license holder, person, business entity, association and/or organization engaging in any activity taxable under this Chapter, as it exists or may be amended, shall maintain true, complete and accurate records respecting that activity which truly, completely and accurately disclose all information and data necessary to determine the taxpayer’s tax liability during each tax period. Such records shall be kept and maintained for a period of not less than six (6) years. In addition, all information and items required by the Washington State Gambling Commission under WAC Title 230 (Gambling commission), as it exists or may be amended, and by the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those governmental agencies. All records required to be kept and maintained under this section 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 usually kept, upon demand by the Administrator for the purpose of enforcing the provisions of this Chapter. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-14 REVOCATION, SUSPENSION OF LICENSE:
In the event any license issued by the Gambling Commission is suspended or revoked, then the license holder, person, business entity, association or organization affected by such suspension or revocation shall immediately notify the Administrator, in writing, of such action, together with a true copy of such notice of suspension or revocation. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-15 LIST OF LICENSEES:
The Administrator shall keep on file a complete and up-to-date list of the licensees authorized by the Gambling Commission who operate in the City of Renton, which information shall include the name, address, type of license and license number of each such licensee. Nothing in this provision shall require the City to seek or obtain licenses from the Gambling Commission. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13)
5-8-16 ADMINISTRATIVE PROVISIONS:
The administrative provisions in RMC 5-26 shall be fully applicable to this chapter. (Amd. Ord. 5414, 10-20-08; Ord. 5688, 5-13-13; Ord. 5943, 11-18-19)
5-8-17 UNDERPAYMENT OF TAX:
Repealed by Ord. 5943. (Ord. 3773, 12-19-83, eff. 1-1-84; Ord. 5688, 5-13-13)