HomeMy WebLinkAbout2034Ordinance No. 2034
(Amending or Repealing Ordinances)
CFN=122 - Police/Fire Departments
CFN=175 - Business Licenses
CFN=186 - Budget
Passed 6/16/1977
Amends Sec. 5 of Ord. 1888 - Payment of Taxes on Gambling Activities
Amended by Ord. 3460;3949
ORDINANCE NO. -0 3
AN ORDINANCE of the City of Kent,
Washington, amending Section 5 of Ordi-
nance 1888 of the City of Kent relating
to payment of taxes on gambling activi-
ties.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DO
HEREBY ORDAIN AS FOLLOWS:
as follows:
Section 1. Section 5 of Ordinance 1888 which reads
"Section 5. The tax imposed by this Ordinance
shall be due and payable in quarterly install-
ments, and remittance therefor shall accompany
each return and be made on or before the fif-
teenth (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 penal-
ty of ten (10) dollars.
3 - Failure to make payment by the fifteenth
(15th) day of the second month next suc-
ceeding the quarterly period in which the
tax accrued shall be deemed to be both a
criminal and civil violation of this Sec-
tion.
is hereby amended to read as follows:
"Section 5. The tax imposed by this Ordinance
shall be due and payable in quarterly install-
ments and remittance therefor shall accompany
each return and be made on or before the first
day of the second 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
second month next succeeding the quarterly
period in which the tax accrued, ten (10)
percent with a minimum penalty of five (5)
dollars.
2 - If not paid on or before the final day of
the third month next succeeding the quart-
erly period in which the tax accrued, fif-
teen (15) percent with a minimum penalty
of ten (10) dollars.
3 - Failure to make payment by the final day of
the third month next succeeding the quart-
erly period in which the tax accrued shall
be deemed to be both a criminal and civil
violation of this Section.
Section 2. This Ordinance shall take effect and be
in force five (5) days from and after its passage, approval and
publication, as provided by law.
f;
ISABEL HOGAN, MA R
ATTEST:
MARIE JENSENs'C TY CLERK
AP ROVED AS TO FORM:
ONALD E. MIRK,
CITY ATTORNEY
PASSED the
day
of
June,
1977.
APPROVED the %
day
of
June,
1977.
PUBLISHED the
_ day
of
June,
1977.
I hereby certify that this is a true copy of Ordi-
nance No., r,_ passed by the City Council of the City of
Kent, Washingtot, and approved by the Mayor of the City of Kent
as hereon indicated.
(SEAL)
MA-AIEV JENS N, CITY CLERK