Loading...
HomeMy WebLinkAboutOrd 1530 - Gambling Taxes (Repealed by Ord 1809) W ►u `�'s• 1906' CITY OF T UKWIL A WASHINGTON ORDINANCE NO. 16 EC] AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON REVISING CHAPTER 20.04.050 OF THE TUKWILA MUNICIPAL CODE RELATING TO TAXATION OF GAMBLING ACTIVITIES WHEREAS, the law of the State of Washington governing taxation of gambling activities has been reenacted and amended effective March 16, 1987, and WHEREAS, the City Council of the City of Tukwila, Washington desires to adopt the changes in the Revised Code of Washington regarding taxation of gambling activities, now, therefore, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON DO ORDAIN AS FOLLOWS: Section 1. Section 20.04.050 of the Tukwila Municipal Code is hereby revised to read as follows: 20.04.050 Tax rates. In pursuance of RCW 9.46.110, as reenacted and amended by Chapter 4, Section 39, Laws of Washington, effective March 16, 1987, 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 ten percent 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 two percent 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 pulltabs, a tax rate of five percent of the gross receipts from such pulltabs; (4) For the conduct or operation of any premises or facility used to play social card games, a tax rate of twenty percent of the gross receipts received therefrom; (5) Any public cardroom operated as a commercial stimulant, a tax rate of ten percent 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 five thousand dollars per year less the amount paid for as prizes. Section 2. Section 20.04.080, paragraph two, of the Tukwila Municipal Code is hereby revised to read as follows: 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. 1 �120T Section 3. If any section, sentence, clause or phrase of this ordinance should be held to be invalid or unconstitutuional by a court of competent jurissdiction, such invalidity or unconstitutuionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this ordinance. Section 4. This ordinance shall take effect and be in full force five (5) days after publication of the attached summary which is hereby approved. PASSED BY THE CITY COUNCIL OF THE CIT f TUKWILA, WASHINGTON, this 2 day of 1989. By 5753C /LEH 0120T/2 ATTEST /AUTHENTICATED: CIfY LERK, MAXINE ANDERSON APPROVED AS TO FORM: OFFICE THE CITY ATTORNEY ,l FIL WITH THE CITY CLERK: 8 9 PASSED BY THE CITY COUNCIL: PUBLISHED: 8 P9 EFFECTIVE DATE: 8 30 8 9 ORDINANCE NO.: /.S 2 GARY VAN DUSEN SUMMARY OF ORDINANCE NO. 1.5 AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON REVISING CHAPTER 20.04.050 OF THE TUIKWILA MUNICIPAL CODE RELATING TO TAXATION OF GAMBLING ACTIVITIES Ong 1989, the City Council Tukwila passe Ordinance No. J.5 0 which provides the revision of Chapter 20.040.050 of the Tukwila Municipal taxation of gambling activities; for severability; and for an The full text of this oridnance will be mailed without who submits a written request to the City Clerk of the City copy of the text. APPROVED by the City Council at its meeting o PUBLISHED: VALLEY DAILY NEWS August 5, 1989 SENT BY FAX TRANSMITTAL: August 25, 1989 FAX NUMBER: 854 -1006 FROM: CITY OF TUKWILA MAXINE ANDERSON, City Clerk 6200 Southcenter Blvd. Tukwila, WA 98188 433 -1800 MAXItIE ANDERSON, CITY CLERK of the City of as follows: for Code relating to effective date. charge to anyone of Tukwila for a 1989.