Ord 90-015' � �
0072.03001
JDW/naa
01/16/90
AN ORDINANCE OF THE CITY OF FEDERAL WAY,
WASHINGTON, RELATING TO GAMBLING; PROVIDING FOR
TAXATION OF CERTAIN GAMBLING ACTIVITIES; AND ,
ESTABLISHING AN EFFECTIVE DATE. --.�
THE CITY COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section 1. Bingo, raffles, fund-raising events.
amusement crames, punchboards and pull-tabs--Permitted--
Conditions. The City authorizes bona fide charitable or nonprofit
organizations to conduct bingo games, raffles, fund-raising
events, amusement games and punchboards or pull-tabs when
licensed and conducted or operated pursuant to the provisions of
RCW Chapter 9.46 as the same now exists or may hereafter be
amended.
Section 2. Punchboards and pull-tabs--Permitted. The
City authorizes any person, association or organization operating
an established business primarily engaged in the selling of food
or drink for consumption on the premises to utilize punchboards
and pull-tabs as a commercial stimulant to such business when
licensed and utilized or operated pursuant to the provisions of
RCW Chapter 9.46 as the same now exists or may hereafter be
amended.
ORDINANCE NO. 90-15
�- `
Section 3. Punchboards and pull-tabs--Restriction--
Taxation. The City authorizes taxing of punchboard and pull-tab
h��I:L�Z�l���-Z�]
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ORIG�I���
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activities at a rate of five percent with the receipts therefrom
going to the City; provided, that:
A. Punchboards and pull-tabs, chances on which shall
only be sold to adults, which shall have a fifty-cent
limit on a single chance thereon, shall be taxed on a
basis which shall reflect only the gross receipts from
such punchboards and pull-tabs; and
B. No punchboard or pull-tab may award as a prize upon
a winning number or symbol being drawn the opportunity
of taking a chance upon any other punchboard or pull-
tab; and
C. All prizes for punchboards and pull-tabs must be on
display within the immediate area of the premises
wherein any such punchboard or pull-tab is located and
upon a winning number or symbol being drawn, such prize
must be immediately removed therefrom, or such omission
shall be deemed a fraud for the purposes of this
ordinance; and
D. When any person shall win over twenty dollars in
money or merchandise from any punchboard or pull-tab,
every licensee hereunder shall keep a public record
thereof for at least ninety days thereafter containing
such information as the Washington State Gambling
Commission shall deem necessary.
Section 4. Charitable, nonprofit organization--
�ctivities taxed--Organizations exempt. In accordance with RCW
JDW007180 -2-
4. � �
9.46.110 as the same now exists or may hereafter be amended,
there is levied upon all persons, associations or organizations a
tax on every gambling activity permitted by this ordinance at the
following rates:
A. Any bingo or raffle activity at a rate of ten
percent of the gross revenues received therefrom less
the amount paid for as prizes;
8. Any amusement game activity shall be taxed only at
a rate sufficient to pay the actual costs of enforcement
of the provisions of this ordinance and RCW 9.46 and
such taxation shall not exceed two percent of the sum of
the gross revenues received therefrom less the amount
paid for as prizes;
C. Any punchboard or pull-tab activity at a rate of
five percent of gross receipts;
D. Fund-raising activities at the applicable rates
specified above in subsections A, B or C. Provided,
that no tax shall be imposed pursuant to this ordinance
on bingo, raffles, amusement games, or fund-raising
activities when such activities or any combination
thereof are conducted by a bona fide charitable �
0209
nonprofit organization as defined in RCW 9.46.-0�T{�- as
the same now exists or may hereafter be amended, which
organization has no paid operating or management
personnel and has gross income from bingo, raffles,
amusement games, fund-raising activities or any
JDW007180 -3-
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•
combination thereof not exceeding five thousand dollars
per year less the amount paid for as prizes. The City
Clerk is instructed and authorized to adopt appropriate
reporting requirements, to ensure the effective
administration of license holders exempt from the
payment of said tax.
Section 5. Charitable, nonprofit organization--Tax--
A�lministration. The administration and collection of the tax
imposed by Section 4 shall be by the City Clerk and pursuant to
the rules and regulations of the Washinqton State Gambling
Commission.
Section 6. Charitable, nonprofit organization--
Declaration of intent to conduct gambling activity. For the
purpose of identifying who shall be subject to the tax imposed by
Section 4, any bona fide charitable or nonprofit corporation
intendinq to conduct or operate any bingo game raffle or
amusement game which requires licensing as provided in and
authorized by RCW Chapter 9.46 as the same now exists or may be
hereafter amended, shall, prior to commencement of any such
activity, file with the City Clerk a sworn declaration of intent
to conduct or operate such activity, together with a copy of the
license issued in accordance with RCW Chapter 9.46 as the same
now exists or may be hereafter amended, as amended. Thereafter,
for any period covered by such State license or any renewal
thereof, any such licensed bona fide charitable or nonprofit
corporation shall, on or before the fifteenth day of the month
JDW007180 -4-
:�� +�� : i
following the end of the quarterly period in which the tax
accrued, file with the City Clerk a sworn statement, on a form to
be provided and prescribed by the City Clerk for the purpose of
ascertaining the tax due for the preceding quarterly period.
Section 7. Charitable, nontirofit organization--Tax--Due
date--Delinquencv.
A. The tax imposed by Section 4 shall be due and
payable in quarterly installments, and remittance
therefor shall accompany such return and be made on or
before the fifteenth day of the month next succeeding
the quarterly period in which the tax accrued.
B. For each payment due, if such payment is not made
by the due date thereof, there shall be added a penalty
as follows:
1. If paid on or before the final day of the
month next succeeding the quarterly period in which
the tax accrued, ten percent with a minimum penalty
of five dollars;
2. If paid prior to the fifteenth day of the
second month next succeeding the quarterly period
in which the tax accrued, fifteen percent with a
minimum penalty of ten dollars;
3. Failure to make payment by the fifteenth day
of the second month succeeding the quarterly period
in which the tax accrued shall be both a criminal
and civil violation of this section.
JDW007180 -5-
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i
Section 8 Financial records It shall be the
responsibility of all officers, directors and managers of any
corporation conducting any gambling activities subject to
taxation under this ordinance to make available at all reasonable
times such financial records as the City Clerk may require in
order to determine full compliance with this ordinance.
Section 9. This ordinance shall be effective as of the
date of incorporation which is more than five (5) days after
publication of an approved summary consisting of the title to
this ordinance.
PASSED by the City Council of the City of Federal Way
this 30 � day of January � 1990.
CITY OF FEDERAL WAY
MAYOR, DEBRA ERTEL
ATTEST/AUTHENTICATED:
���G�j
CITY CLERK, DELORE A. MEAD
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY J- w�
FILE WITH THE CITY CLERK: January 16, 1990
PASSED BY THE CITY COUNCIL: January 30, 1990
PUBLISHED: February 4, 1990
EFFECTIVE DATE: Date of incorporation
ORDINANCE NO. 9 n-15
JDW007180 -6-
0072.03001
JDW/naa
01/16/90
ORDINANCE NO.
90-15
.~"
AN ORDINANCE OF THE CITY OF FEDERAL WAY,
WASHINGTON, RELATING TO GAMBLING; PROVIDING FOR
TAXATION OF CERTAIN GAMBLING ACTIVITIES; AND
ESTABLISHING AN EFFECTIVE DATE.
'....
THE CITY COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON,
DO ORDAIN AS FOLLOWS:
Section
Binqo.
1.
fund-raising
raffles.
events.
amusement
qames.
punchboards
and
pull-tabs--Permitted--
Conditions. The City authorizes bona fide charitable or nonprofit
organizations
bingo
to
conduct
games,
raffles,
fund-raising
events,
amusement
and
punchboards
pull-tabs
when
games
or
licensed and conducted or operated pursuant to the provisions of
RCW Chapter 9.46 as the same now exists or may hereaf,ter be
amended.
section 2.
Punchboards and pull-tabs--Permitted.
The
City authorizes any person, association or organization operating
an established business primarily engaged in the selling of food
or drink for consumption on the premises to utilize punchboards
and pull-tabs as' a commercial stimulant to such business when
licensed and utilized or operated pursuant to the provisions of
RCW Chapter 9.46 as the same now exists or may hereafter be
amended.
section
punchboards
and
pull-tabs--Restriction--
3.
Taxation.
The city authorizes taxing of punchboard and pull-tab
JDWO07180
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COpy
activities at a rate of five percent with the receipts therefrom
going to the City; provided, that:
A.
Punchboards and pull-tabs, chances on which shall
only be sold to adults, which shall have a fifty-cent
limit on a single chance thereon,
shall be taxed on a
basis which shall reflect only the gross receipts from
such punchboards and pull-tabs; and
B.
No punchboard or pull-tab may award as a prize upon
a winning number or sYmbol being drawn the opportunity
of taking a chance upon any other punchboard or pull-
tab; and
c.
All prizes for punchboards and pull-tabs must be on
display
within
immediate
the
of
the
premises
area
wherein any such punchboard or pull-tab is located and
upon a winning number or sYmbol being drawn, such prize
must be immediately removed therefrom, or such omission
shall
be
deemed
fraud
purposes
of
this
for
the
a
ordinance; and
D.
When any person shall win over twenty dollars in
money or merchandise from any punchboard or pull-tab,
every
licensee
record
a public
hereunder
shall
keep
thereof for at least ninety days thereafter containing
such
information
as
Washington
state
Gambling
the
commission shall deem necessary.
section
Charitable.
nonprofit
organization--
4.
Activities taxed--organizations exempt.
In accordance with RCW
JDWO07180
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"
9.46.110 as the same now exists or may hereafter be amended,
there is levied upon all persons, associations or organizations a
tax on every gambling activity permitted by this ordinance at the
following rates:
A.
Any bingo
or
raffle activity at
a
rate
of
ten
percent of the gross revenues received therefrOm less
the amount paid for as prizes;
B.
Any amusement game activity shall be taxed only at
a rate sufficient to pay the actual costs of enforcement
of the provisions of this ordinance and RCW 9.46 and
such taxation shall not exceed two percent of the sum of
the gross revenues received therefrom less the' amount
paid for as prizes;
C.
Any punchboard or pull-tab activity at a rate of
five percent of gross receipts;
D.
Fund-raising
activities
at
the
applicable
rates
specified above in subsections A,
B or C.
Provided,
that no tax shall be imposed pursuant to this ordinance
on
bingo,
raffles,
amusement
games,
or
fund-raising
activities
when
such
activities
or
any
combination
thereof
are
conducted by
a
bona
fide
charitable
or
nonprofit organization as defined in RCW 9.46.020(3) as
the same now exists or may hereafter be amended, which
organization
has
no
paid
operating
or
management
personnel
and
has
gross
income
from bingo,
raffles,
amusement
games,
fund-raising
activities
or
any
JDWO07180
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combination thereof not exceeding five thousand dollars
per year less the amount paid for as prizes.
The City
Clerk is instructed and authorized to adopt appropriate
reporting
requirements,
to
ensure
the
effective
administration
of
license
holders
exempt
from
the
paYment of said tax.
section
5.
Charitable.
nonprofit organization--Tax--
Administration.
The administration and collection of the tax
imposed by Section 4 shall be by the City Clerk and pursuant to
the
rules
and
regulations
of
the
Washington
State
Gambling
Commission.
section
6.
Charitable.
nonprofit
orqanization--
Declaration of
intent to conduct qamblinq activity.
For the
purpose of identifying who shall be subject to the tax imposed by
section
4,
any bona
fide charitable or nonprofit corporation
intending
to
conduct
or
operate
any
bingo
game
raffle
or
amusement
game
which requires
licensing
as
provided
in
and
authorized by RCW Chapter 9.46 as the same now exists or may be
hereafter
amended,
shall,
prior
to
commencement
of
any
such
activity, file with the city Clerk a sworn declaration of intent
to conduct or operate such activity, together with a copy of the
license issued in accordance with RCW Chapter 9.46 as the same
now exists or may be hereafter amended, as amended. 'Thereafter,
for any period covered by such State license or any renewal
thereof,
any
such
licensed bona fide charitable or nonprofit
on or before the fifteenth day of the month
corporation shall,
JDWO07180
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"
following the
end
of
the quarterly period
in which the tax
accrued, file with the city Clerk a sworn statement, on a form to
be provided and prescribed by the City Clerk for the purpose of
ascertaining the tax due for the preceding quarterly period.
Section 7.
Charitable. nonprofit orqanization--Tax--Due
date--Delinauency.
A.
The tax imposed by section 4
shall be due and
payable
in
quarterly
installments,
and
remittance
therefor shall accompany such return and be made on or
before the fifteenth day of the month next succeeding
the quarterly period in which the tax accrued.
B.
For each payment due, if such payment is not made
by the due date thereof, there shall be added a penalty
as follows:
1.
If paid on or before the final day of the
month next succeeding the quarterly period in which
the tax accrued, ten percent with a minimum penalty
of five dollars;
2.
If paid prior to the fifteenth day of the
second month next succeeding the quarterly period
in which the tax accrued, fifteen percent with a
minimum penalty of ten dollars;
3.
Failure to make payment by the fifteenth day
of the second month succeeding the quarterly period
in which the tax accrued shall be both a criminal
and civil violation of this section.
JDWO07180
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Section
8.
Financial
records.
It
shall
be
the
responsibility of all officers,
directors and managers of any
corporation
conducting
any
gambling
activities
subject
to
taxation under this ordinance to make available at all reasonable
times such financial records as the city Clerk may require in
order to determine full compliance with this ordinance.
section 9.
This ordinance shall be effective as,of the
date of incorporation which is more than five
(5)
days after
publication of an approved summary consisting of the title to
this ordinance.
PASSED by the City Council of the City of Federal Way
this
30th day of
January, 1990.
CITY OF FEDERAL WAY
1Jp ~ t!n
MAYOR, DEBRA ERTEL
ATTEST/AUTHENTICATED:
db ~&J. (j , '111~
CITY CLERK, DELORE A. MEAD
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
::~~ ~~E :::::RK: January 16, 1990
PASSED BY THE CITY COUNCIL: January 30,1990
PUBLISHED: February 4, 1990
EFFECTIVE DATE: Date of incorporation
ORDINANCE NO. qO-l~
JDWO07180
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