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HomeMy WebLinkAbout1888Ordinance No..1888 (Amending or Repealing Ordinances) CFN=175 — Business Licenses CFN=186 — Budget Passed 11/4/1974 Relating to gambling, levying a tax, authorizing contracts with King County, providing penalties and repealing any and all ordinances in conflict therein Amended by Ord. 2034;3460;3949 ORDINANCE No. � AN ORDINANCE of the City of Kent, Wash- ington, relating to gambling, levying a tax, authorizing contracts with King County, pro- viding penalties, and repealing any and all ordinances in conflict therewith. THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON# DO HEREBY ORDAIN AS FOLLOWSs Section 1. In accordance with Chapter 218 Laws of Washington, 1973 First Extraordinary Session, as amended, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State Gambling Commission to conduct or operate (1) Any bingo gams, raffles and amusement games, a tax rate df ten (10) percent of the gross revenue received there- from less the amount paid for or as prizes; (2) Any punchboards or pulltabs, a tax rate of five (5) percent of the gross receipts from such punchboards or pull - tabs; (3) Social card games, a tax rate of five (5) percent of the gross receipts received therefrom) (4) Any public cardroom operated as a commercial sti- mulant, a tax of five (5) percent of the gross receipts received therefrom. Section 2. From and after May 1, 1975, punchboards, pulltabs and public cardrooms shall be prohibited in the City of Kent. Section 3. The administration and collection of the tax imposed by this Ordinance shall be by the Finance Director and pursuant to the rules and regulations of the Washington State Gambling Commission. The City Council shall adopt and publish such rules and regulations as may be reasonably necessary to enable the collection of the tax imposed herein. Section 4. For the purpose of identifying who shall be subject to the tax imposed by this Ordinance, any person, -1- x association or organization intending to conduct or operate any gambling activity authorized by Chapter 218, Laws of Washington, 1973 First Extraordinary Session, as amended, shall, prior to commencement of any such activity, file with the Finance Director a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with said Chapter 218, as amended. Thereafter, for any period covered by such State license or any renewal thereof, any person association or organisation, shall on or before the fifteenth (15th) day of the month follow- ing the end of the quarterly period in which the tax accrued, file with the Finance Director a sworn statement, on a form to be pro- vided and prescribed by the City Council for the purpose of ascer- taining the tax due for the preceding quarterly period. --� Section 5. The tax imposed by this Ordinance shall be due and payable in quarterly installments, and remittance there- for shall accompany each return and be made on or before the fifteenth (15th) day of the month next 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: (1) If paid on or before the final day of the month next succeeding the quarterly period in which the tax accrued, ten (10) percent with a minimum penalty of five (5) dollars. (2) If paid prior to the fifteenth (15th) day of the second month next succeeding the quarterly period in which the tax accrued, fifteen (15) percent with a minimum penalty of ten (10) dollars. (3) Failure to make payment by the fifteenth (15th) day of the second 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 6. Any person who shall fail or refuse to pay the tax as herein before required, or who shall willfully disobey any rule or regulation promulgated by the City Council hereunder, shall be guilty of a misdemeanor and upon oanviction shall be punished by imprisonment for not more than ninety (90) days or by a fine of not more than two hundred fifty (250) dollars or by -2- both such fine and imprisonment. Any such fine shall be in addi- tion to the tax required. Officers, directors and managers of any organisation conducting gambling activities shall be jointly and severally liable for the payment of said tax and for the pay- ment of any fine imposed hereunder. Section 7. The Mayor and City Clerk are hereby autho- rized to enter into any contract or agreements with King County for collection and distribution of the tax imposed by this Ordi- nance. Section 8. It shall be the responsibility of all offi- cers, directors and managers of any organization conducting any gambling activities subject to taxation under this Ordinance to make available at all reasonable times such financial records as the Mayor, her authorized representative or law enforcement re- presentative of the City of Kent may require in order to determine full compliance with this Ordinance. Section 9. Should any Section, paragraph, sentence, clause or phrase of this Ordinance or its application to any per- son or circumstance be declared unconstitutional, whether because of conflict with general law or otherwise invalid for any reason, such decision shall not affect the validity of the remaining por- tions of this Ordinance or its application to other persons or circumstances. Section 10. Any and all Ordinances or parts of Ordi- nances in conflict herewith are repealed. Section 11. This Ordinance shall take effect and be in force five (5) days from and after its passage, approval and publication, as provided by law. ATTESTS -3- ISABEL ROGAN, MAYO PROVED AS TO FORMS r DUN—ALD E. MIRK, CITY ATTORNEY PASSED the // day of November, 1974. APPROVED THE day of November, 1974. PUBLISHED the +� day of November, 1974. I hereby certify that th is is a true copy of Ordinance No.�, passed by the City Council of the City of Kent, Washington, and approved by the Mayor of the City of Kent as hereon indicated. (SEAL) MARIE JENS , ITYCLERK -4-