HomeMy WebLinkAbout3059Ordinance No. 3059
(Amending or Repealing Ordinances)
CFN=175 - Business License
Passed - 8/4/1992
Amending Sec. 5 of Ord. 1888 as amended by Sec. 1 of Ord. 2034, relating
to payment of taxes on gambling activities
Amended by Ord. 3949
ORDINANCE NO. _3
AN ORDINANCE of the City of
Kent, Washington, amending Section 5
of Ordinance 1888 as amended by
Section 1 of Ordinance 2034,
relating to payment of taxes on
gambling activities.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
Section 1. Section 5 of Ordinance 1888, as amended by
Section 1 of Ordinance 2034, as now codified in Kent City Code
Section 5.16.040, is hereby amended as follows:
5.16.040. TAX DUE. The tax imposed by this ordinanee
Chapter shall be due and payable in quarterly installments and
remittance therefor shall accompany each return and be made on
or before the first final day of the seeend month next
immediately succeeding the quarterly period in which the tax
accrued.
For each payment due, if such payment is not made by the
due date thereof, there shall be added a penalty as follows:
3— A. If not paid on or before the €i -nal first day of
the second month next succeeding the quarterly period in which
the to accrued, ten (10) percent of the total tax due with a
minimum penalty of five (5) dollars.
2 B. If not paid on or before the final first day of
the third month next succeeding the quarterly period in which
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the tax accrued, fifteen (15) percent of the total tax due
with a minimum penalty of ten (10) dollars.
C. If not paid on or before the first day of fourth
month next succeeding the quarterly period in which the tax
accrued, twenty (20) percent of the total tax due with a
minimum penalty of twenty (20) dollars.
3-- D. Failure to make full payment of all taxes and
penalties due by the final day of the third month next
succeeding the quarterly period in which the tax accrued shall
be deemed to be both a criminal and civil violation of this
Section.
Section 2. Severability. The provisions of this
ordinance are declared to be 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 circumstances shall not affect the
validity of the remainder of this ordinance, or the validity of its
application to other persons or circumstances.
Section 3. Effective Date. This ordinance shall take
effect and be in force thirty (30) days from the time of its final
approval and passage as provided bVlaw.LEHER, MAYOR
ATTEST:
BRENDA JACOBE , ITY CLERK
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APPROVED AS TO FORM:
•0iq A. LLJt0VTCH—,-C—TTT•78M
PASSED the day of C+ 'C'C , 1992.
APPROVED theday of , 1992.
PUBLISHED the day of ��-E 1992.
I hereby certify that this is a true and correct copy of
Ordinance No. 6'.5 , passed by the City Council of the City of
Kent, Washington, and approved by the Mayor of the City of Kent
hereon indicated.
GAMBLTAX.upf
( BRENDA JACOB , ITY CLERK
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