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Home My WebLink About5218 ORDINANCE NO. 5 2 18 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, KING COUNTY, WASHINGTON, AMENDING AUBURN CITY CODE SECTION 5.44.060 ENTITLED "TAX - LEVY- SOCIAL CARD GAMES" CONTAINED IN AUBURN CITY CODE CHAPTER 5.44 ENTITLED "GAMBLING ACTIVITIES" TO INCREASE THE TAX RATE ON SOCIAL CARD GAMES AS DEFINED IN RCW 9.46.0282 FROM TEN TO TWELVE PERCENT EFFECTIVE SEPTEMBER 1, 1999. WHEREAS, Chapter 9.46.110 of the Revised Code of Washington (RCW) authorizes local jurisdictions to tax social card games at a rate of up to twenty- percent (20%); and WHEREAS after due deliberation and consideration, the City Council has determined that it is in the best interests of the citizens of the City of Auburn to increase the tax rate on social card games as defined in RCW 9.46.0282 and as may be hereafter amended. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, KING COUNTY, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Auburn City Code Section 5.44.060 entitled "Tax - Levy - Social card games" contained in Chapter 5.44 entitled "Gambling Activities" is hereby amended as set forth on attached Exhibit "A" which is by this reference made a part hereof as if set forth in full herein increasing the tax rate on social card games as defined in RCW 9.46.0282 from ten (10) to twelve (12) percent. Ordinance No. 5218 February 19, 1999 Page 1 Section 2. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this ordinance, or the invalidity of the application thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Section 3. The Mayor is hereby authorized to implement such administrative procedures as may be necessary to carry out the directions of this legislation. Section 4. This Ordinance shall take effect and be in force on September 1, 1999. INTRODUCED: March 1, 1999 PASSED: March 1, 1999 APPROVED: March 1, 1999 C~U~HA R~L~ S~"~2B'O~OH MAYOR Ordinance No. 5218 February 19, 1999 Page 2 ATTEST: Dab'lie E. Daskam, City Clerk APPROVED AS TO FORM: Michael J. Reynolds, City Attorney PUBLISHED: Ordinance No. 5218 February 19, 1999 Page 3 EXHIBIT "A" ORDINANCE NO. 5218 Chapter 5.44 GAMBLING ACTIVITIES Sections: 5.44.010 Permitted generally. 5.44.020 License - Filing with chief of police. 5.44.030 Tax - Required generally. 5.44.040 Tax - Levy - Bingo, raffles, punchboards, pull tabs and amusement games. 5.44.050 Tax - Nonprofit or charitable organizations - Nonimposition when. 5.44.060 Tax - Levy - Social card games. 5.44.070 Tax - Payment- Reports. 5.44.080 Ordinance copy to State Gambling Commission. 5.44.085 Lien. 5.44.090 Violation - Penalty. 5.44.010 Permitted generally. Upon the effective date of the ordinance codified in this chapter, all gambling activities authorized under the laws of the state, and particularly Substitute House Bill No. 711, Chapter 218, Laws of 1973 (43rd Leg. First Ex. Sess.) and any amendments thereto, shall be authorized within the city limits, subject to any licensing requirements and regulatory requirements of the state. (Ord. 2883 § 2, 1975.) 5.44.020 License - Filing with chief of police. Any person, association or organization, required to obtain a license for gambling under the laws of the state, which receives such a license, shall upon receipt thereof immediately file a copy thereof with the chief of police and shall thereafter promptly notify the chief of police of any change, suspension or action pertaining to such license. (Ord. 2883 § 3, 1975.) 5.44.030 Tax- Required generally. Upon the effective date of the ordinance codified in this chapter, any person, association or organization engaging in gambling activities pursuant to a state license and as authorized under the laws of the state shall be subject to a city tax thereon, as set out in ACC 5.44,040 and 5.44.060. (Ord. 2883 § 4, 1975.) 5.44.040 Tax - Levy - Bingo, raffles, punchboards, pull tabs and amusement games. A. There shall be a city tax levied upon bingo and raffles of 10 percent of the gross receipts from a bingo game or raffle less the amount awarded as cash or merchandise prizes. B. There shall be a city tax levied upon amusement games of two percent of the gross receipts from the amusement game less the amount awarded as prizes. C. Them shall be a city tax levied upon punchboards and pull tabs for commercial stimulant operators of five percent of gross receipts. There shall be a city tax levied upon punchboards and pull tabs for bona fide charitable or nonprofit organizations of 10 percent based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes. (Ord. 5013 § 2, 1997; Ord. 3222 §§ 2, 3, 5, 1977.) 5.44.050 Tax - Nonprofit or charitable organizations - Nonimposition when. No city tax shall be imposed on bingo or amusement games when such activities or a combination thereof are conducted by any bona fide charitable or nonprofit organization, as defined by Chapter 9.46 RCW of the laws of the state, which organization has no paid operating or management personnel and has gross receipts from bingo or amusement games, or a combination thereof, not exceeding $5,000 per year, less the amount awarded as cash or merchandise prizes. No tax shall be imposed 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 in Chapter 9.46 RCW. (Ord. 5013 § 2, 1997; Ord. 4608 § 2, 1993; Ord. 3222 § 4, 1977.) 5.44.060 Tax - Levy - Social card games. With respect to social card games, them shall be a city tax levied in the amount of-1-0 t..~2 percent of the gross amount received therefrom. (Ord. 2883 § 4(c), 1975.) 5.44.070 Tax - Payment- Reports. The taxes called for as set forth in ACC 5.44.040 and 5.44.060 shall be paid to the city finance director upon the filing of any report of gambling moneys received by a license holder to the Washington State Gambling Commission, and a duplicate copy of any such reports shall be filed simultaneously with the city finance director along with the payment of the tax thereon. (Ord. 5013 § 2, 1997; Ord. 2883 § 5, 1975.) 5.44.080 Ordinance copy to State Gambling Commission. Upon the effective date of the ordinance codi~ed in this chapter, the city clerk shall mail a certified copy of the ordinance codified herein to the chairman of the State Gambling Commission. (Ord. 2883 § 6, 1975.) 5.44.085 Lien. Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010. The lien shall attach on the date the tax becomes due and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes. (Ord. 5013 § 2, 1997.) 5.44.090 Violation - Penalty. Any person violating or failing to comply with any of the provisions of this chapter shall (in addition to being liable for civil remedies in favor of the city for collection of any delinquent taxes under the provisions of this chapter, and in addition to any penalties that might be imposed by the state) be punished as set out in ACC 1.24.01 0. (Ord. 2883 § 7, 1975.)