Chapter 3.08
GAMBLING TAX
Sections:
3.08.040 Administration and collection.
3.08.070 Records – Inspection.
3.08.080 Other taxes unimpaired.
3.08.100 Expiration of right of recovery.
3.08.010 Definitions.
For the purpose of this chapter, the words and terms used shall have the same meaning each has under Chapter 218, Laws of 1973, 1st Ex. Sess. and Chapter 9.46 RCW, each as amended, and under the rules of the Washington State Gambling Commission, Chapter 230 WAC, unless otherwise specifically provided or as the context in which they are used clearly indicates that they be given some other meaning. (Ord. 2487 § 2 (part), 2014)
3.08.020 Levied – Rate.
There is levied upon all persons, associations and organizations conducting or operating within the city any of the activities listed below a tax on the following amounts to be paid to the city:
A. Bingo and raffles, in the amount of five percent of the gross receipts therefrom after deducting the amount of money paid in cash and paid for merchandise actually awarded as prizes during the taxable period. Bona fide charitable or nonprofit organizations conducting such activities no more than once each calendar year and earning less than $10,000 gross annual revenue less the amount awarded as cash or merchandise prizes, from bingo or raffles therefrom shall be exempt from taxation under this chapter;
B. Punchboards or pull tabs, in the amount of five percent of the gross receipts directly from the operation of the punchboards or pull tabs themselves. (Ord. 2487 § 2 (part), 2014)
3.08.030 Remittance schedule.
The taxes imposed under this chapter shall be due and payable in monthly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the monthly period in which the tax accrued. The taxpayer shall on or before the fifteenth day of the month make out a return on such forms and setting forth such information as the administrative services director or designee may require showing the amount of the tax for which he is liable for the preceding monthly period, sign and transmit the same to the finance department together with a remittance for such amount, provided:
A. Whenever any person, association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis terminates the business, sells out or otherwise disposes of its business, any tax due under this chapter shall become due and payable, and such taxpayer shall within 10 days thereafter make a return and pay the tax due;
B. Whenever it appears to the administrative services director or designee that the collection of taxes from any person, association or organization may be in jeopardy, the administrative services director or designee, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes and returns at such shorter intervals than monthly, as the administrative services director or designee deems appropriate under the circumstances. (Ord. 2487 § 2 (part), 2014)
3.08.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be by the administrative services director or designee and pursuant to rules and regulations as may be adopted by the Washington State Gambling Commission. (Ord. 2487 § 2 (part), 2014)
3.08.050 Form of payment.
Taxes payable under this chapter shall be remitted to the finance department, on or before the time required, by bank draft, certified check, cashier’s check, personal check, money order or in cash. If payment is made by a draft or check, the tax shall not be deemed paid until the draft or check is accepted in the usual course of business, nor shall the acceptance of any sum by the city be an acquittance or discharge of the tax unless the amount paid is the full amount due. (Ord. 2487 § 2 (part), 2014)
3.08.060 Delinquency.
If full payment of any tax or fee due under this chapter is not received by the finance department on or before the date due, there shall be added to the amount due a penalty fee as follows:
A. One to 10 days late, 10 percent of tax due, with a minimum penalty of $25.00;
B. Eleven to 21 days late, 15 percent of tax due, with a minimum penalty of $50.00;
C. Twenty-two to 32 days late, 25 percent of tax due, with a minimum penalty of $100.00;
D. Thirty-two to 42 days late, 35 percent of tax due, with a minimum penalty of $200.00;
E. Forty-three or more days late shall be deemed to be a violation under SMC 3.08.120. (Ord. 2487 § 2 (part), 2014)
3.08.070 Records – Inspection.
It shall be the responsibility of all officers, directors and managers of any organization conducting gambling activities to provide access to such financial records as the administrative services director or designee, authorized city representative, or law enforcement officers may require in order to determine compliance with this chapter. (Ord. 2487 § 2 (part), 2014)
3.08.080 Other taxes unimpaired.
The tax levied in this chapter shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of the city except as otherwise expressly provided in this chapter. (Ord. 2487 § 2 (part), 2014)
3.08.090 Debt status of tax.
Any tax due and unpaid under this chapter and all penalties or fees shall constitute a debt to the city, a legal subdivision of the state of Washington, and may be collected by court proceedings the same as any other debt in like amount, which shall be in addition to all other existing remedies. (Ord. 2487 § 2 (part), 2014)
3.08.100 Expiration of right of recovery.
The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date the tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made. (Ord. 2487 § 2 (part), 2014)
3.08.120 Violation – Penalty.
Any person who fails or refuses to pay the tax hereinbefore required, or who wilfully violates any rule or regulation promulgated in this chapter or by the finance department, hereunder, is guilty of a misdemeanor and upon conviction thereof, shall be punished by a fine not to exceed $1,000 or by imprisonment in jail not to exceed 90 days, or by both such fine and imprisonment. Any 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 such tax and for the payment of any fine imposed hereunder. (Ord. 2487 § 2 (part), 2014)