HomeMy WebLinkAbout5476 ORDINANCE NO. 5 4 7 6
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, AMENDING AUBURN CITY CODE CHAPTER 5.44, SECTION
040, REGARDING THE TAX RATE ON BINGO, RAFFLES, PUNCHBOARDS,
PULL TABS AND AMUSEMENTS GAMES.
WHEREAS, Chapter 9.46.110 of the Revised Code of Washington allows
local jurisdictions to tax bingo and raffles at a rate up to five-percent (5%) of the
gross receipts from a bingo game or raffle less the amount awarded as cash or
merchandise prizes; and
WHEREAS, Auburn City Code currently states a tax rate of ten-percent
(10%) of the gross receipts from a bingo game or raffle less the amount awarded
as cash or merchandise prizes; 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
apply the five percent (5%) tax rate to such bingo and raffles as defined in RCW
9.46.110, as amended, which tax rate is effective January 1,2000.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN AS FOLLOWS:
O~inance No. 5476
December15,2000
Page 1
Section 1. Purpose. The purpose of this Ordinance is to amend
Auburn City Code Section 5.44.040 entitled "Tax - Levy - Bingo, raffles,
punchboards, pull tabs and amusement games" as set forth in Section 2 to lower
the tax to conform to RCW 9.46.110. The effective date of the tax rate change is
January 1,2000.
Section 2. AMENDMENT TO SECTION 5.44.040 OF CHAPTER 5.44.
5.44.040 Tax - Levy - Bingo, raffles, punchboards, puli tabs and amusement
games.
A. There shall be a city tax levied upon bingo and raffles of 40 5 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. There 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.)
Ordinance No. 5476
December 15, 2000
Page 2
Section 3. The Mayor is hereby authorized to implement such
administrative procedures as may be necessary to carry out the directives of this
legislation.
Section 4. This Ordinance shall take effect and be in fome five (5) days
from and after its passage, approval and publication, as provided by law.
INTRODUCED: December: 18, 2000
PASSED: ~ ~.8, 2000
APPROVED: December: 18~ 2000
MAYOR
Ordinance No. 5476
December 15, 2000
Page 3
ATTEST:
Danielle E. Daskam,
City Clerk
APPROVED AS TO FORM:
City Attorney
Ordinance No. 5476
December 15, 2000
Page 4