Full Text
3.60 - 1 CHAPTER 3.60 GAMBLING TAX SECTION: 3.60.010: Definitions 3.60.020: Certain Activities Authorized 3.60.030: Tax Levies 3.60.040: Remittance of Tax 3.60.050: Administration and Collection of Taxes 3.60.060: Failure to Make Timely Payment of Tax or Fee 3.60.070: Notice of Intention to Engage in Activity to be Filed 3.60.080: Records Required 3.60.090: Failure to Make Return 3.60.100: Tax Additional to Others 3.60.110: Taxes, Penalties and Fees Constitute Debt to Municipality 3.60.115: Delinquent Taxes – Lien Authorized 3.60.120: Violation and Penalties 3.60.130: Severability 3.60.010: Definitions: For the purposes of this Chapter, the words and terms used shall have the same meaning as each has under Chapter 9.46 RCW, as now or hereafter amended, and under the rules of the Washington State Gambling Commission, Title 230 WAC, unless otherwise specifically provided or the context in which they are used in this Chapter clearly indicates that they be given some other meaning. (Ordinance 5351 Sec. 1, 2011: Ord. 3750 Sec. 1, 1997: Ord. 3098 Sec. 1 (part), 1987: Ord. 2132 Sec. 1 (part), 1978) 3.60.020: Certain Activities Authorized: The City Council authorizes bona fide charitable or nonprofit or other persons, associations or organizations approved by the Washington State Gambling Commission and licensed thereby, to conduct bingo games, raffles, amusement games, social card games, punchboards and pull tabs in accord with the provisions of Chapter 9.46 RCW and the rules and regulations adopted pursuant thereto; provided, bona fide charitable or bona fide nonprofit organizations organized primarily for purposes other than the conduct of raffles are authorized to conduct raffles without obtaining a license to do so from the Washington State Gambling Commission when such raffles are held in accordance with all other requirements of the laws of the state, Chapter 9.46 RCW and other applicable laws, and the rules of the Washington State Gambling Commission. (Ord. 3750 Sec. 2, 1997: Ord. 3568 Sec. 1, 1994: Ord. 3098 Sec. 1 (part), 1987: Ord. 2132 Sec. 1 (part), 1978) 3.60.030: Tax Levies: There is levied upon all persons, associations, and organizations, conducting or operating within this jurisdiction, any of the activities listed below, a tax in the following amounts to be paid to the City: Any punchboards or pull tabs in the amount of ten percent of gross receipts, less the amount awarded as cash or merchandise prizes; Bingo games in the amount of five percent of the receipts received therefrom, less the amount awarded as cash or merchandise prizes; Card playing, in the amount of ten percent of the gross revenue for such games; ---PAGE BREAK--- 3.60 - 2 Amusement games in the amount of two percent of gross receipts less the amount awarded as prizes; No tax shall be imposed under the authority of this Chapter on bingo or amusement games when such activities, or any combination thereof are conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.64, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games or any combination thereof not exceeding $5,000.00 per year, less the amount awarded as prizes. (Ord. 3903 Sec. 1, 1999: Ord. 3750 Sec. 3, 1997: Ord. 3695 Sec. 1, 1996: Ord. 3568 Sec. 2, 1994: Ord. 3354 Sec. 1, 1992: Ord. 3329 Sec. 1, 1991: Ord. 3158 Sec. 1, 1988: Ord. 3098 Sec. 1 (part), 1987: Ord. 2418 Sec. 1, 1979: Ord. 2132 Sec. 1 (part), 1978) 3.60.040: Remittance of Tax: The tax levied hereunder shall be paid on or before the last calendar day of the month, on any card playing for the preceding month or a portion thereof. The tax levied hereunder shall be paid quarterly on any punchboards or pulltabs, bingo games and amusement games for the preceding three-month period, or a portion thereof, on or before the thirty-first day of January, the thirtieth day of April, the thirty-first day of July, and the thirty-first day of October, at the office of the Treasurer, Kennewick City Hall; provided, however, that those persons conducting activities subject to taxation under this Chapter less frequently than once every two months, shall pay the tax for each taxable activity at the office of the Treasurer, Kennewick City Hall, within thirty days following the date upon which the activity was conducted. (Ord. 5351 Sec. 2, 2011: Ord. 3533 Sec. 1 (part), 1994: Ord. 2271 Sec. 1, 1979: Ord. 2132 Sec. 1 (part), 1978) 3.60.050: Administration and Collection of Taxes: Administration and collection of the taxes imposed by this Chapter shall be the responsibility of the Treasurer. The tax required hereunder shall be accompanied by a completed return form prescribed and provided by the Treasurer. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete. A copy of the taxpayer’s activity report(s) to the Washington State Gambling Commission shall also be submitted on the same reporting schedule(s) under the rules of Title 230 WAC. (Ord. 5351 Sec. 3, 2011: Ord. 3533 Sec. 1 (part), 1994: Ord. 2132 Sec. 1 (part), 1978) 3.60.060: Failure to Make Timely Payment of Tax or Fee: If full payment of any tax or fee under this Chapter is not received by the Treasurer on or before the date due, there shall be added to the amount due, a penalty and interest as follows: 1 – 20 days past the due date an amount equal to ten percent (10%) of the tax due. 21 days past the due date, an amount equal to fifteen percent (15%) of the tax due. In no event shall the penalty be less than twenty-five dollars ($25.00). In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all taxes and fees due for each month, or portion thereof, that said amounts are past due. ---PAGE BREAK--- 3.60 - 3 Failure to comply with any provision of this Chapter shall subject the business license issued to the taxpayer under Chapter 6.01.060(2) to revocation by the City under the provisions of Chapter 6.01.120. Failure to make payment in full of all tax amounts, and penalties, within two days following the day the tax amount initially becomes due shall be a civil violation of this section. (Ord. 5351 Sec. 4, 2011: Ord. 3533 Sec. 1 (part), 1994: Ord. 3354 Sec. 1, 1992: Ord. 2132 Sec. 1 (part), 1978) 3.60.070: Notice of Intention to Engage in Activity to be Filed: In order that the City may identify those persons who are subject to taxation under this Chapter, each person, association or organization shall file with the Treasurer a copy of a license issued by the Washington State Gambling Commission. The following shall be made no later than ten days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purpose of administration of this Chapter only. Failure to timely file shall not excuse any person, association or organization from any tax liability. (Ord. 5351 Sec. 5, 2011: Ord. 3533 Sec. 1 (part), 1994: Ord. 2132 Sec. 1 (part), 1978) 3.60.080: Records Required: Each person, association, or organization engaging in an activity taxable under this Chapter shall maintain records respecting that activity which truly, completely and accurately disclose all information necessary for the City to determine the taxpayer’s liability hereunder during each base tax period. Such records shall be made available to the City for inspection at reasonable times and circumstances. A reasonable time for purpose of this section shall be: If the items or records to be inspected or audited are located anywhere upon a premises, any portion of which is regularly open to the public or members and guests, then at any time when the premises are so open, or which they are usually open; or If the items or records to be inspected or audited are not located upon the premises set out in subsection above, then at any time between the hours of 8:00 a.m. and 9:00 p.m., local time, Monday through Friday. It shall be the responsibility of each individual taxpayer, and for organizations, associations, or corporations, the responsibility of each owner, officer, director or manager thereof, to make available at the times set forth above, such financial records and information as the Treasurer or their designee may require in order to determine full compliance with this Chapter. Any costs associated therewith shall be borne by the taxpayer. (Ord. 5351 Sec. 6, 2011: Ord. 2132 Sec. 1 (part), 1978) 3.60.090: Failure to Make Return: If any taxpayer fails, neglects or refuses to make and file his return as and when required under this Chapter, the Treasurer is authorized to determine the amount of tax payable, together with any penalties and/or interest assessed under the provisions of this Chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable. (Ord. 3533 Sec. 1 (part), 1994: Ord. 2132 Sec. 1 (part), 1978) ---PAGE BREAK--- 3.60 - 4 3.60.100: Tax Additional to Others: The tax herein levied shall be additional to any license fee or tax imposed or levied under any law, or any other ordinance of the City, except as herein otherwise expressly provided. (Ord. 2132 Sec. 1 (part), 1978) 3.60.110: Taxes, Penalties and Fees Constitute Debt to Municipality: Any tax due and unpaid under this Chapter and all penalties or fees shall constitute a debt to the City, a municipal corporation, 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. The City Attorney is authorized to bring a civil action to collect fees, interest, penalties and delinquent taxes owing hereunder pursuant to RCW 9.46.350, as the same now exists or may hereafter be amended. (Ord. 5351 Sec. 7, 2011: Ord. 2132 Sec. 1 (part), 1978) 3.60.115: Delinquent Taxes – Lien Authorized: Whenever any tax imposed hereunder shall become delinquent, the City Attorney is authorized to file a lien upon the personal and real property used in the gambling activity taxable by this Chapter in the same manner as provided for under RCW 84.60.010, as the same now exists or may hereafter be amended. Pursuant to RCW 9.46.110, as the same now exists or may hereafter be amended, the lien shall attach on the date the tax becomes due and shall relate back and have priority against the real and personal property to the same extent as ad valorem taxes. The said lien shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation or responsibility to or with which said real and personal property may become charged or liable. (Ord. 5351 Sec. 9, 2011) 3.60.120: Violation and Penalties: Whoever, in any application for a license or in any book or record required to be maintained by this Chapter or by the Washington State Gambling Commission or in any report required to be submitted to said commission or to the City of Kennewick hereunder, shall make any false or misleading statement, or make any false or misleading entry or willfully fail to maintain or make any entry required to be maintained or made, or who willfully refuses to produce for inspection by the commission or the Treasurer or their designee, any book, record or document required to be maintained or made by federal or state law, or this Chapter, shall be guilty of a gross misdemeanor, subject to the penalties set forth in RCW 9A.20.021, as now existing or hereafter amended. (Ord. 5351 Sec. 8, 2011: Ord. 2132 Sec. 1 (part), 1978) 3.60.130: Severability: If any provision or section of this ordinance shall be held void or unconstitutional, all other parts, provisions and sections of this ordinance not expressly so held to be void or unconstitutional shall remain in full force and effect. (Ord. 2132 Sec. 1 (part), 1978)