Ord 97-286
ORDI:NANCE NO.
97-286
AN ORDINANCE OF THE CITY COUNCIL OF THE CI:TY
OF FEDERAL WAY, WASHINGTON, AMENDING FEDERAL
WAY CITY CODE CHAPTER 14, SECTI:ON 14-147
REGARDING THE COLLECTION OF GAMBLING
TAXES(AMENDS ORDI:NANCES 90-15, 90-44, 91-101,
96-268 AND 96-279).
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL
WAY, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
section
1.
Amendment.
The
Federal
Way
ci ty Code
("FWCC") shall be amended as follows:
Reportinq Period.
FWCC Section 14-147 shall be amended as follows:
Sec. 14-147. When due; delinquency.
a.
The tax imposed by this division shall be due and payable
and remitted with such return, on a form prescribed by the City
Clerk,
on or before the last day of the, month succeeding the
reporting period in which the tax accrued.
The reporting period
shall be as follows:
(1)
For those gambling establishments whose aßßaal
qresG
rccci 3tG total tax collection from gambling activities during
the preceding year were $10,000.00 or less,
the reporting
period shall be quarterly.
(2)
For those gambling establishments whose aßß"'-al
qreGa
rcccipta total tax collection from gambling activities during
the preceding year were in excess of $10,000.00, the reporting
period shall be monthly.
ORD # 97-286
, PAGE 1
(C(Q)[p1(1
a.
For each reporting period, if the tax return or payment
is not made by the due date thereof, interest and penalty
shall be added as follows:
(1)
If filed on or before the 15th day of the second month
next succeeding the reporting period in which the tax accrued,
a ten percent 10% penalty, with a minimum penalty of $5.00.
(2)
If filed prior to the last day of the second month next
succeeding the reporting period in which the tax accrued, a
fifteen 15% percent penalty with a minimum penalty of $10.00.
(3)
Interest shall accrue, from the date such tax is due
until paid in full,
at a rate of
12 percent per annum,
compounded daily,
on the principal interest and penalties
imposed pursuant to this subsection.
(4)
Failure to make payment by the last day of the second
month succeeding the reporting period in which the tax accrued
shall be both a criminal and civil violation of this section.
section
2.
Severability.
The
provisions
of
this
ordinance are declared 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 the ordinance, or the validity of its application to
other persons or circumstances.
section 3.
Ratification.
Any act consistent with the
authority and prior to the effective date of this ordinance is
hereby ratified and affirmed.
ORD #
97-286
, PAGE 2
section 4.
Effective Date.
This ordinance shall take
effect and be in force five (5) days from the time of its final
passage, as provided by law.
this
P~SSED by the City Council of the City
't3 day of ~. "'7.
CITY OF FEDERAL WAY
of Federal Way
~¿L~ ~
OR, MARLON S. PRIEST
APPROVED AS TO FORM:
/~
~;;-a/ E, LONDI K. LINDELL
FILED WITH THE CITY CLERK: l2/l0/96
PASSED BY THE CITY COUNCIL: 01/07/97
PUBLI SHED: Ol/11/97
EFFECTIVE DATE: Ol/l2/97
K: \ORDIN\GAMBLE3.BNL
9-5-96(96-202)
ORD # 97-286
, PAGE 3