Ord 91-101
ORDINANCE NO.
91-101
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF FEDERAL WAY
RELATING TO GAMBLING TAX AMENDING THE DUE DATE AND THE
PENALTY SCHEDULE OF THE TAX. (AMENDS ORDINANCE 90-15)
WHEREAS, the due dates of various City, county, and state gambling taxes and reports
are currently due at varying dates following the end of the tax quarter; and
WHEREAS, a more consistent collection/reporting deadline would aid in the efficient
administration and collection of the gambling tax for the City and for City businesses.
NOW, THEREFORE, the City Council of the City of Federal Way do ordain as follows:
Section 1. Ordinance 90-15, Section 7, is amended as follows:
Section 7 - Charitable Non-Profit Organization - Tax Due Date DelinQuency.
A. The tax imposed by Section 4 shall be due and payable in quarterly installments, and
remittance therefore shall accompany such return and be made on or before the flt'teeffift ~ 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 tiftaI fifteenth day of the second 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 flt'teeffift last day of the second month next succeeding the
quarterly period in which the tax accrued, fifteen percent with a minimum penalty of ten
dollars; interest shall accrue until oaid in full at a rate of 12 %. comoounded daily on the
total amount of orinciole and oenalties imoosed Dursuant to this Daragraoh.
3. Failure to make payment by the flt'teeffift last 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.
Section 2. If any section, sentence, clause or phrase of this ordinance shall be held to
be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality
shall not affect the validity or the constitutionality of any other section, sentence, clause or phrase of this
ordinance.
co"r
Section 3. This ordinance shall be in effect five (5) days after its passage and publication
of an approved summary consisting of the title to this ordinance.
June
PASSED by the City Council of the City of Federal Way this --!ill!... day of
, 1991.
CITY OF FEDERAL WAY
ø e j;¡ A - f2n:?
Mayor, Debra Ertel
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED: June 7, 1991
EFFECTIVE DATE: June 12. 1991
ORDINANCE NO. 91-101
May 30. 1991
June 4,1991