Source: https://www.codepublishing.com/WA/WestRichland/html/WestRichland03/WestRichland0384.html
Timestamp: 2019-05-20 07:02:41
Document Index: 250083443

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

Chapter 3.84 GAMBLING TAX
3.84.010 Definitions.
3.84.020 Certain activities authorized.
3.84.030 Tax levies.
3.84.040 Tax to be paid quarterly.
3.84.050 Administration and collection of taxes.
3.84.060 Failure to make timely payment of tax or fee.
3.84.070 Notice of intention to engage in activity to be filed.
3.84.080 Records required.
3.84.090 Failure to make return.
3.84.100 Tax additional to others.
3.84.110 Taxes, penalties and fees constitute debt to municipality.
3.84.120 Violation and penalties.
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 amended, and the Washington State Gambling Commission Rules, WAC Title 230, unless otherwise specifically provided or the context in which they are used in this chapter clearly indicates that they be given some other meaning. [Ord. 9-97 § 1, 1997; Ord. 17-86 § 1, 1986; Ord. 426 § 1, 1981].
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 accordance 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, other applicable laws, and the rules of the Washington State Gambling Commission, when gross revenues from all such raffles held by the organization during the calendar year do not exceed $5,000. [Ord. 426 § 1, 1981].
A. 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:
1. Amusement Games. A tax in the amount of two percent of the gross revenue therefrom, less the amount paid for prizes;
2. Bingo Games and Raffles. A tax in the amount of five percent of the gross receipts, less the amount awarded as cash or merchandise prizes;
3. Card Playing. A tax in the amount of 20 percent of the gross receipts received as fees charged persons for the privilege of playing in card games; and
4. Punchboards or Pull Tabs. A tax in the amount of one and one-half percent of the gross receipts directly from the operation of the punchboards or pull tabs themselves.
B. 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 a bona fide charitable or nonprofit organization as defined in Chapter 9.46 RCW or WAC Title 230, which organization has no paid operating or management personnel and has gross income from bingo or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for prizes.
C. Taxation on punchboards and pull tabs for bona fide charitable or nonprofit organizations shall be based on gross receipts from the operation of the games, less the amount awarded as cash or merchandise prizes as defined by Chapter 9.46 RCW or WAC Title 230.
D. No tax shall be imposed hereunder on the first $10,000 of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined by Chapter 9.46 RCW or WAC Title 230. [Ord. 32-99 § 1, 1999; Ord. 24-97 § 1, 1997; Ord. 9-97 § 2, 1997; Ord. 426 § 1, 1981].
The tax levied under this chapter shall be paid quarterly for the preceding three-month period, or a portion thereof, on or before the thirty-first of January, the thirtieth of April, the thirty-first of July, and the thirty-first day of October, at the office of the city finance director, West Richland City Hall; provided, however, that those persons conducting activities subject to taxation under this section, less frequently than once every two months, shall pay the tax for each taxable activity at the office of the city finance director, West Richland City Hall, within 30 days following the date upon which the activity was conducted. [Ord. 426 § 1, 1981].
A. Administration and collection of the taxes imposed by this chapter shall be the responsibility of the city finance director.
The tax required hereunder shall be accompanied by a completed return form prescribed and provided by the city finance director. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.
B. In addition to the return form, a copy of the taxpayer’s quarterly report to the Washington State Gambling Commission, required by Chapter 230-08 WAC for the period in which the tax accrued, shall accompany remittance of the tax amount due. [Ord. 426 § 1, 1981].
A. If full payment of any tax or fee under this chapter is not received by the city finance director on or before the date due, there shall be added to the amount due a penalty in an amount equal to 50 percent of the tax due, but in no event shall the penalty be less than $25.00.
In addition to this penalty, the city finance director shall 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.
B. Failure to make payment in full of all tax amounts, and penalties, within 30 days following the day the tax amount initially becomes due shall be both a civil and a criminal violation of this section. [Ord. 426 § 1, 1981].
A. 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 city finance director a sworn declaration of intent to conduct an activity taxable under this chapter upon a form to be prescribed by the city finance director, together with a copy of a license issued therefor by the Washington State Gambling Commission.
The filing shall be made no later than 10 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.
B. Failure to timely file shall not excuse any person, association or organization from any tax liability. [Ord. 426 § 1, 1981].
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 to determine the taxpayer’s tax liability hereunder, which records shall be made available to the city for inspection at reasonable times. [Ord. 426 § 1, 1981].
If any taxpayer fails, neglects or refuses to make and file his return as and when required under this chapter, the city finance director 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. 426 § 1, 1981].
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. 426 § 1, 1981].
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. [Ord. 426 § 1, 1981].
A. Any person violating or failing to comply with any of the provisions of this chapter, upon conviction thereof, shall be punished by a fine in the sum not to exceed $500.00.
B. Any taxpayer who engages in, or carries on, any gambling activity subject to a tax hereunder without having complied with the provisions of this chapter shall be guilty of a violation of this chapter for each day during which the gambling activity is carried on. [Ord. 426 § 1, 1981].