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HomeMy WebLinkAboutOrd 1809 - Gambling Activities Cover page to Ordinance 1809 The full text of the ordinance follows this cover page. Ordinance 1809 was amended or repealed by the following ordinances. AMENDED REPEALED Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord # 1 (part) 2730 1891 2150, 2323, 2349, 1 (part) 2590, 2730 O! 2 Q: �o a 1908 City of Tukwila Washington omwore rva. /8 U l AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, RELATING TO GAMBLING AND GAMBLING ACTIVITIES; REPEALING ORDINANCE NOS. 1219, 1530, 1555 AND 1693, AS CODIFIED AT TUKWILA MUNICIPAL CODE 20.04; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council desires to allow gambling activities as provided by State law in a safe and legal manner; and WHEREAS, the laws of the State of Washington governing taxation of punchboards and pulltabs were amended effective July 27, 1997; and WHEREAS, the City Council desires to add punchboards to the City's authorized gambling activities; and WHEREAS, the City Council, in accordance with the revised State law regarding punchboards and pulltabs, deems it appropriate to change the method of tax calculation for charitable and for non profit organizations from gross receipts to a gross receipts less amount paid out as prizes or net method at a rate of 10 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Tukwila Municipal Code Chapter 3.15, Gambling Activities Tax, is hereby created to read as follows: 3.15.010 Statutory provisions incorporated by reference. The provisions of Chapter 218, Laws of Washington, 1973 First Extraordinary Session, as amended by Chapters 135 and 155, Laws of Washington, Third Extraordinary Session 1974, are incorporated in total by reference as though fully set forth, and in particular, the definitions as contained in Section 2, Chapter 218, Laws of 1973, First Extraordinary Session, as amended, relating, among others, to "amusement games," "bingo," "raffles," "gambling," punchboards," "pulltabs," "social card games," and "public card rooms." 3.15.020 License required Nuisance designated. No gambling activity of any kind or nature shall be permitted without a valid, subsisting license issued by the Washington State Gambling Commission as provided by law; and any person, firm or corporation who conducts any such gambling activity without such license shall be guilty of a misdemeanor. The conducting of any such gambling activity without a license or beyond the scope specified in such license as required under State laws is a common nuisance and shall be subject to abatement by injunction or as otherwise provided by law. GAMBLING.DOC 8128197 1 3.15.030 Tax rates. In pursuance of RCW 9.46.110 and RCW 9.46.120, as amended by the Laws of Washington, effective July 27, 1997, there is levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission, as authorized by law, the following tax: 1. To conduct or operate any bingo games and raffles, a tax rate of 10% of the gross revenue received therefrom less the actual amount paid by such person, association or organization for or as prizes; 2. To conduct any amusement game, a tax rate of 2% of the gross revenue received therefrom less the actual amount paid by such person, association or organization for or as prizes; 3. For the conduct or operation of any punchboards or pulltabs, a tax rate of 5% of the gross receipts from such activities for commercial stimulant operators (taverns, restaurants, etc.); and a tax rate of 10% on the gross receipts less the amount paid out as prizes for charitable or nonprofit organizations; 4. For the conduct or operation of any premises or facility used to play social card games, a tax rate of 20% of the gross receipts received therefrom; 5. Any public cardroom operated as a commercial stimulant, a tax rate of 10% of the gross receipts received therefrom. Provided, however, that no tax shall be imposed under the authority of this chapter on bingo or raffles when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in this chapter, which organization has no paid operating or management personnel and has gross income from bingo and raffles, or any combination thereof, not exceeding $5,000 per year less the amount paid for as prizes. 3.15.040 Fundraising events allowed Limitations. Any and all fundraising events conducted or operated by bona fide charitable or nonprofit organizations as authorized by the Revised Code of Washington, Chapter 9.46 as it now exists or is hereafter amended, are allowed subject to the following limitations: 1. No organization shall be allowed to conduct more than two such events in the City in any one calendar year; and 2. No more than four such events may take place at the same location in the City in any one calendar year. 3.15.050 Administration and collection of tax. The administration and collection of tax imposed by this chapter shall be by the Finance Director and in strict pursuance of the rules and regulations as may be adopted by the Washington State Gambling Commission from time to time. The Finance Director shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed hereby. 3.15.060 Declarations and statements required to be filed. A. For the purpose of properly identifying the person, association and organization subject to any tax imposed by this chapter, such person, association or organization intending to conduct or operate any gambling activity authorized by the above specified laws, or as the same may be amended hereafter, shall, prior to commencement of any such activity, file with the Finance Director a sworn declaration of intent to conduct or operate such activity, together with a true and correct copy of the license issued by the Washington State 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 last day of the month following the end of the quarterly period in which the tax accrued, file with the Finance Director a sworn statement, under penalty of perjury, on a form to be provided and prescribed by the Finance Director for the purpose of ascertaining the tax due for the preceding quarterly period. GAMBLING.DOC 8/28/97 2 C. In addition, any such person, association or organization shall file with the Finance Director copies of any daily, weekly, monthly or other periodic tax statements, financial reports, daily control sheets, daily time sheets, records of attendance, or any other information required to be filed by it to the State of Washington Gambling Commission. D. The Chief of the Police Department may establish such further and additional reporting requirements of any person, association or organization authorized to conduct gambling activities in the City which are reasonably intended to provide information to the City regarding the conduct of said activities. 3.15.070 Filing of application with Finance Director. Each person, association, or organization licensed by the Washington State Gambling Commission shall likewise submit to the Finance Director a true and correct copy of any application made to such commission for a license, together with any and all amendments thereof. Such copy shall be submitted at or prior to the filing of the first tax return due under this chapter. 3.15.080 Payment of tax Penalty for late payments. A. 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 last day of the month following the quarterly period in which the tax accrued. B. There shall be added a penalty for each payment due, if such payment is not made by the due date thereof as follows: 1. A 10% penalty, with a minimum of $2.00, for the first 17 days' delinquency; 2. A 15% penalty, with a minimum of $4.00, for the first 18 through 40 days' delinquency. 3. Any delinquency of 41 or more days shall be deemed a violation of this section. 3.15.090 Unlawful acts designated Liability. A. Any person, association or organization that shall fail, neglect or refuse to pay the tax required by this chapter, or that shall willfully disobey any rule or regulation promulgated by the Finance Director under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment in the City jail for not more than 90 days or by a fine of not more than $500.00 or both. Any such fine shall be in addition to any tax and penalties required. B. All officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax penalties and for the payment of any fine imposed under this chapter. 3.15.100 Finance Director Powers and duties. The Finance Director or authorized representative shall adopt, publish and enforce such rules and regulations not inconsistent with this chapter as may be necessary to enable the prompt collection of the tax and penalties 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. 3.15.110 Enforcement authority Access to financial records. A. The Mayor and Chief of Police shall have the power 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. B. It shall be the responsibility of any owner, director and manager of any organization conducting any gambling activity as licensed by the Washington State Gambling Commission and taxed under the provisions of this chapter, to provide access at all reasonable times to all financial records, including bank deposits, invoices, accounts payable and related financial statements, as the Finance Director or his /her authorized representative, or any bona fide law enforcement representative of the City may require in order to determine full compliance with this chapter and all rules and regulations adopted or hereafter adopted by the State of Washington Gambling Commission. GAMBLING.DO 8/28/97 3 3.15.120 Notification of license suspension or revocation. In the event any license issued by the Washington State Gambling Commission is suspended or revoked, then the person, association or organization affected by such suspension or revocation shall immediately notify in writing the Finance Director of such action, together with a true copy of such notice of suspension or revocation. 3.15.130 List of licenses to be kept. It shall further be the responsibility of the Finance Director to keep on file a complete and up -to -date list of the licenses issued by the Washington State Gambling Commission, as the same is made available at said office, which information shall include the name, address, type of license and license number of each such licensee. 3.15.140 Review of gambling activities by City Council. The propriety of the conduct of gambling and gambling- related activities and the desirability of continuing those activities in the City shall be reviewed by the City Council or by a committee designated by the City Council for such review, at least one time every twelve months. Section 2. Repealer. City of Tukwila Ordinance Nos. 1219, 1530, 1555 and 1693, as codified at Tukwila Municipal Code 20.04, are hereby repealed. Section 3. Severability. Should any section, paragraph, sentence, clause or phrase of this ordinance, or its application to any person or circumstance, be declared unconstitutional or otherwise invalid for any reason, or should any portion of this ordinance be pre empted by state or federal law or regulation, such decision or pre emption shall not affect the validity of the remaining portions of this ordinance or its application to other persons or circumstances. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five (5) days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY F TUKWILA, WWSHINGTON, at a Regular Meeting thereof this d NC day of 1997. ATTEST /AUTHENTICATED: (ye E. Cantu, City Clerk APPROVED AS TO FORM: By Office`of the City Attorney FILED WITH 1 CITY CLERK: 8/2 g J 7 PASSED BY THE CITY COUNCIL: 9/9 9 7 PUBLISHED: 9 6/9 7 EFFECTIVE DATE: V p 1 y 7 ORDINANCE NO.: go 7 W. Rants, Mayor GAMBLING.DOC 8/28/97 4 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, RELATING TO GAMBLING AND GAMBLING ACTIVITIES; REPEALING ORDINANCE NOS. 1219, 1530, 1555 AND 1693, AS CODIFIED AT TUKWILA MUNICIPAL CODE 20.04; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. CITY OF TUKWILA SUMMARY OF ORDINANCE NO. .1g 0 g On 114. /7, the City Council of the City of Tukwila passed Ordinance No._ /i/9 to comply with laws of the State of Washington governing taxation of punchboards and pulltabs amended effective July 27, 1997; to add punchboards to the City's authorized gambling activities; and to change the method of tax calculation for charitable and non profit organizations in accordance with revised State law; providing for severability and establishing an effective date. The full text of this ordinance will be mailed without charge to anyone who submits a written request to the City Clerk of the City of Tukwila for a co py of the text. APPROVED by the City Council at its meeting of 9 9' 7 Published Seattle Times: 079 3'_ g Jane F Cantu, City Clerk (l.--t-,