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ORDINANCE NO. ~
AN ORDINANCE OF THE CITY OF AUBURN WASHINGTON, AMENDING
CHAPTER 5.44 ENTITLED ~'GAMBLING ACTIVITIES" BY AMENDING AUBURN
CITY CODE SECTIONS 5.44.040 ENTITLED "TAX-LEVY-BINGO, RAFFLES,
PUNCHBOARDS, PULL TABS AND AMUSEMENT GAMES", AND 5.44.050
ENTITLED "TAX-NONPROFIT OR CHARITABLE ORGANIZATION-
NONIMPOSITION WHEN" TO CONFORM TO STATE LAW REQUIREMENTS,
AMENDING SECTION 5.44.070 ENTITLED "TAX-PAYMENT-REPORTS" TO
ELIMINATE THE DUPLICATE FILING OF TAX REPORTS, AND ADDING A
NEW SECTION 5.44.085 ENTITLED "LIEN" TO AUTHORIZE PLACING A
LIEN UPON PERSONAL AND REAL PROPERTY USED IN THE GAMBLING
ACTIVITY.
WHEREAS, Chapter 5.44 entitled
needs to be amended in order to be
9.46.0209 and 9.46.110 as amended;
WHEREAS, Section 5.44.040
raffles, punchboards,
be amended in order to be in
which was amended to change the
raffles and amusement games are
"Gambling Activities"
in compliance with RCW
and
entitled
pull tabs and amusement
compliance
base upon
taxed and
"Tax-Levy-Bingo,
games" needs to
with RCW 9.46.110
which bingo games,
to provide options
for the tax percentage and base for punchboards and pull tabs;
and
WHEREAS, Section 5.44.050 entitled
charitable
~Tax-Nonprofit or
organization-Nonimposition when", needs to be
Ordinance No. 5013
August 26, 1997
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amended to be in compliance with RCW 9.46.110 which was
amended to change the base and rates upon which nonprofit or
charitable organizations are taxed; and
WHEREAS, Section 5.44.050 entitled 'Tax-Nonprofit or
charitable organization-Nonimposition when", needs to be
amended to reflect the repeal of RCW 9.46.020(3) and the
addition of a new section RCW 9.46.0209 which now contains the
definition of a bona fide charitable or nonprofit
organization; and
WHEREAS, Section 5.44.070 entitled "Tax-Payment-Reports"
should delete the requirement that a duplicate copy of tax
report be filed with the city clerk and the police chief as
being unnecessary and duplicative; and
WHEREAS, Section 5.44.085 entitled 'Lien" is
provide authority for placin9 a lien upon personal
property used in the 9ambling activity when taxes
under this chapter.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY
WASHINGTON, DO ORDAIN AS FOLLOWS:
added to
and real
are imposed
OF AUBURN
Ordinance No. 5013
August 26, 1997
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~P~ P_LIRRQ~u~ The purpose of this Ordinance is
to amend Auburn City Code Sections 5.44.040 entitled "Tax-
Levy-Bingo" and 5.44.050 entitled "Tax-Nonprofit or charitable
organizations-Nonimposition when"
compliance with RCW 9.46.110,
entitled "Tax-Payment-Reports" to
to bring those sections into
to amend Section 5.44.070
remove the duplicate filing
of tax reports to the City Clerk and Police Chief and to add a
new section, 5.44.085 entitled "Lien" to provide authority for
placing a lien on personal and real property used in the
9ambling activity
when taxes are imposed under this chapter.
AMENDMENTS TO SECTIONS 5.44.040. 5.44.050.
5.44.070 OF CHAPTER 5.44 ~ THE ADDITION OF A NEW SECTIOn,
5.44.085 TO CHAPTER 5.44,. Section 5.44.040 entitled "Tax-
Levy-Bingo, raffles, punchboards, pull tabs and amusement
games",
Section 5.44.050 entitled" Tax-Nonprofit or charitable
organizations-Nonimposition when" and Section 5.44.070
entitled ~Tax -Payment-Reports" contained in Chapter 5.44
entitled ~'Gambling Activities" are hereby amended and a new
Section 5.44.085 entitled 'Lien" is added to Chapter 5.44, as
Ordinance No. 5013
August 26, 1997
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set forth in Exhibit ~A" attached hereto and incorporated
herein by reference.
~ CONSTITUTIONALITY OR INVALIDITY. If any
section, subsection, clause or phrase of this Ordinance is for
any reason held to be invalid or unconstitutional, such
invalidity or unconstitutionality shall not affect the
validity or constitutionality of the remaining portions of
this Ordinance, as it being hereby expressly declared that
this Ordinance and each section, subsection, sentence, clause
and phrase hereof would have been prepared, proposed, adopted
and approved and ratified irrespective of the fact that any
one or more sections, subsection, sentence, clause, or phrase
be declared invalid or unconstitutional.
~. The Mayor is hereby authorized to implement
such administrative procedures as may be necessary to carry
out the direction of this legislation.
~_~ This Ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
publication as provided by law.
Ordinance NO. 5013
August 26, 1997
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INTRODUCED:
PASSED:
APPROVED:
CHARLES A'. ~OOTH
MAYOR
ATTEST:
Robin Wohlhueter,
City Clerk
APPROVED AS TO FORM:
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Michael J. Reynolds,
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City Attorney
PUBLISHED:
Ordinance No. 5013
August 26, 1997
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ORDINANCE NO. 5013
EXHIBIT "A"
Sections:
Chapter 5.44
GAMBLING ACTIVITIES
5.44.010
5.44.020
5.44.030
5.44.040
5.44.050
5.44.060
5.44.070
5.44.080
5.44.090 Violation -
Permitted generally.
License - Filing with chief of police.
Tax - Required generally.
Tax - Levy - Bingo, raffles, punchboards, pull
tabs and amusement games.
Tax - Nonprofit or charitable organizations -
Nonimposition when.
Tax - Levy - Social card games.
Tax - Payment - Reports.
Ordinance copy to State Gambling Commission.
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.
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
Exhibit
Ordinance No. 5013
August 26, 1997
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shall thereafter promptly notify the chief of police of any
change, suspension or action pertaining to such license.
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.
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 ((rcvcnuc rcccived
tkcrcfrcm)) receipts from a bingo game or raffle less the
amount ((pail for)) ~ as cash or merchandi~ prizes.
B. There shall be a city tax levied upon amusement games
of two percent of the gross ((rcvcnuc ~--^~-~ .
from the amusement game))-less the amount ((pc, iff for)) ~
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 ten percent based on gross receipts
from the operation of the games less the amount awarded as
cash or merchandise prizes.
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
RCW 9.46.020 of the laws of the state, which organization has
no paid operating or management personnel and has gross
Exhibit "A"
Ordinance No. 5013
August 26, 1997
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(income)) lL~ from bingo or amusement games, or a
combination thereof, not exceeding $5,000 per year, less the
amount ((pai~ for)) ik~ as cash or merchandis~ prizes. No
tax shall be imposed on the first $10,000 of ((~--~))
9ross receipts less the amount awarded as cash or merchandiso
p~ from raffles conducted by any bona fide charitable or
nonprofit organization as defined in Chapter 9.46 RCW.
5.44.060 Tax - Levy - Social card games.
with respect to social
levied in the amount
received therefrom.
card games, there shall be a city tax
of 10 percent of the gross amount
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
ther (( ~ - ~"~ ........... ~-~ ~ ~-"~ ....... ~ly
5.44.080 Ordinance copy to State Gambling Commission.
Upon the effective date of the ordinance codified in this
chapter, the city clerk shall mail a certified copy of the
ordinance codified herein to the chairman of the State
Gambling Commission.
Taxes imposed under this chapter become a lien upon persona]
and real property used in the 9ambling activity in the sams
manner as provided for under RCW 84.60.10. The lien shal]
attach on the date the tax becomes due and shall relate back
and have priority aqainst real and personal property to the
same extent as ad valorem taxes.
Exhibit ~A"
Ordinance NO. 5013
August 26, 1997
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5.44.090 Violation - Penalty.
Any person violatin9 or failin9 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 1.24.010.
Exhibit 'A"
Ordinance No. 5013
August 26, 1997
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