Chapter 5.92
TAX – SLOT MACHINES
Sections:
5.92.030 Tax imposed – Amount.
5.92.050 Illegality – Effect on tax liability.
5.92.060 Violations – Penalty.
5.92.010 Purpose of chapter.
The object and purpose of this chapter is to provide revenue for the city of Wenatchee, and for no other purpose. (Ord. 1166 § 4, 1949)
5.92.020 Definitions.
“Person” as defined in this chapter, includes any individual, partnership, firm or corporation. (Ord. 1166 § 1, 1949)
5.92.030 Tax imposed – Amount.
There is levied and there shall be collected from every person a tax for the act or privilege of engaging in business as an operator of any slot machine or other mechanical device wherein the element of chance determines a pay-out to a player, and to such person the amount of tax on such business shall be equal to the gross operating income of the business, multiplied by the rate of 10 percent. (Ord. 1166 § 2, 1949)
5.92.040 Tax – When payable.
Any person subject to the payment of the tax provided for in this chapter, shall make a return under oath to the treasurer of the city of Wenatchee as to the amount of the gross operating income of such business and pay the tax thereon each two months. (Ord. 1166 § 5, 1949)
5.92.050 Illegality – Effect on tax liability.
Nothing in this chapter shall be construed as legalizing any activity now or hereafter declared to be in violation of the laws of the state of Washington or any subdivision thereof, but the illegality of any such activity shall not be a defense or bar to the collection of the tax imposed thereon by this chapter. (Ord. 1166 § 3, 1949)
5.92.060 Violations – Penalty.
Any person convicted of the violation of any of the provisions of this chapter, shall be punished by a fine of not more than $100.00 or by imprisonment in the city jail of not more than 30 days, or by both such fine and imprisonment. (Ord. 1166 § 6, 1949)