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3044 Gambling Tax OrdinanceORDINANCE 3044 AN ORDINANCE AMENDING THE MOSES LAKE MUNICIPAL CODE TITLE 3.18.450, NOTICE OF VIOLATION AND ORDER TO PAY TO CORRECT. Recitals: 1. A gambling tax shall be levied on all persons, associations, and organizations who conduct or operate gambling activities within the city and who have been duly licensed by the Washington State Gambling Commission. 2. Failure to make payment of the tax when due shall be a civil and criminal penalty, 3. Any taxpayer who fails to make payment of gambling taxes owed may appeal the determination of tax owing, including penalties and interest; and, 4. A delinquent tax lien may be filed when a gambling tax becomes delinquent. THE CITY COUNCIL OF THE CITY OF MOSES LAKE, WASHINGTON DO ORDAIN AS FOLLOWS: Moses Lake Municipal Code Section 3.18.450 titled “Notice of Violation and Order to Pay to Correct” is amended as follows: 3.18.450 Notice of Violation and Order to Pay to Correct Appeals, Penalties, Delinquent Tax Lien: A.  General. If the Finance Director determines that any person is violating any of the provisions of this Chapter including but not limited to payment of taxes with the office of the Finance Director, he or she may issue a Notice of Violation and Order to Pay or Correct. This Notice will specifically indicate the following: 1.  The name and address of the person(s) charged with the violation. 2.  The street address or description of the location of the site on which the violation has been determined to exist. 3.  The amount necessary to cure the violation, including payment of taxes and penalties, 4.  The date by which the payment is to be made. Document Ref: JAOOK-HS6GY-4ULZC-EZEUK Page 1 of 4 5.  A statement that the civil penalties established in 1.20 shall be assessed against the person(s) cited if the payment is not made within the specified time or the violation is not cured. A.B.  Appeals. Any Notice of Violation and Order to Pay issued by the Finance Director shall be appealable to the Hearing Examiner under Chapter 20.03. 1)The Finance Director’s determination of tax owing, including penalties and interest, may be appealed by filing, in proper form, an appeal with the Finance Director within twenty (20) days of the date of determination. Copies are also to be provided by the appealing party in such time to the City Attorney. The date of determination is the date reflected therein or, if mailed, three (3) days from the date of mailing, whichever is later. “Filing” requires actual receipt. The taxpayer must further pay a filing fee in an amount to be established by city resolution. To be accepted, in proper form, as timely, appeals must show: 1) The taxpayer’s name, telephone number and business address; 2) The tax period and the taxpayer’s gross revenue from business activity in the city for that period with which the appeal is concerned; 3) A receipt or other proof from the City Treasurer showing payment of the amount determined owing by the department; 4) The amount of tax, interest, and penalty the taxpayer contends is due and method of calculation; and 5) Reasons why a correction should be granted. The appeal must be signed, verified under oath, and dated by an authorized representative of the taxpayer. 2)Appeals hearings shall be held before the City hearing examiner. At the hearing, the determination appealed from is regarded as prima facie correct. The hearing examiner, by subpoena, may require any person to attend the hearing and may also require any person to testify under oath and upon personal knowledge and to produce documents or records deemed relevant or necessary. It shall be unlawful for any person with such subpoena to fail to appear at the time and place stated, to fail to produce the books and records requested, if any, or to fail to testify truthfully. 3) The hearing examiner shall preserve a record of the hearing in such form and manner as is deemed proper. The hearing examiner may reverse or modify the Finance Director’s decision and may assess the correct amount of tax, penalty, or interest due if the hearing examiner Document Ref: JAOOK-HS6GY-4ULZC-EZEUK Page 2 of 4 determines the assessment violates the provisions of this chapter or is contrary to law. The decision of the hearing examiner may be appealed to Grant County Superior Court pursuant to law. B.C.  Penalties. 1.  Any violation for which a Notice of Violation and Order to Pay or Correct has been issued but which has not been paid or corrected within the time specified shall incur a civil penalty of two hundred fifty dollars ($250) per day up to a sum of five thousand dollars ($5,000), beginning on the day the payment was to be made. The cumulative penalty provided for in this paragraph shall not accrue while an appeal is pending, nor shall the penalty preclude the initiation of appropriate legal action to bar further operation of a business, trade, or occupation in violation of this chapter. 2.  If a penalty has been assessed pursuant to 1.20, a Court shall assess that penalty and any additional penalty the Court considers appropriate plus court costs and attorney’s fees. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this chapter, in addition to any penalties as imposed by state law, shall be guilty of a civil infraction for each day during which the violation exists, and upon conviction shall be assessed a monetary penalty of $500.00 per violation. In addition, any person who engages in, or carries on, any gambling activity subject to tax hereunder without having complied with the provisions of this chapter shall be subject to loss of the business license and a business license may be revoked by the city in the event the licensee shall fail to pay any gambling taxes due or fail to comply with any of the terms and provisions of this chapter. C.Delinquent Tax Lien. Whenever any tax imposed hereunder shall become delinquent, the City Attorney is authorized to file a lien upon the personal and real property used in the gambling activity taxable by this Chapter in the same manner as provided for under RCW 84.60.010, as the same now exists or may hereafter be amended. Pursuant to RCW 9.46.110, as the same now exists or may hereafter be amended, the lien shall attach on the date the tax becomes due and shall relate back and have priority against the real and personal property to the same extent as ad valorem taxes. The said lien shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which said real and personal property may become charged or liable. D.  If the Finance Director determines that the violator continues to operate a business, trade, or profession after the Notice of Violation and Order to Pay or Correct has been issued and payment has not been received within the time specified, the Finance Director shall issue a notice of termination of utility service to any property permitting Document Ref: JAOOK-HS6GY-4ULZC-EZEUK Page 3 of 4 such business, trade, or profession to operate in violation of this chapter. Such notice of termination of utility service shall be issued pursuant to Chapter 13.12 and the procedures therein shall be followed. The Finance Director may refer the matter to the City Attorney for civil enforcement by injunction or other appropriate action. D.E.  Compromise, Settlement, and Disposition of Disputes or Litigation. The Finance Director and the City Attorney may negotiate a settlement or compromise, or otherwise dispose of a dispute or litigation when to do so would be in the best interests of the city. (Ord. 2764, 5/12/15; Ord. 2387, 4/8/08; Ord. 2374, 2/26/08; Ord. 1643, 1994) Adopted by the City Council of the City of Moses Lake, WA and signed by its Mayor on March 12, 2024. _____________________________________ Dustin Swartz, Mayor ATTEST: _______________________________________ Debbie Burke, City Clerk APPROVED AS TO FORM: _______________________________________ Katherine L. Kenison, City Attorney Martinez Swartz Myers Fancher Madewell Lombardi Skaug Vote: Aye Aye Aye Aye Aye Aye Aye Date Published: March 18, 2024 Date Effective: March 23, 2024 Document Ref: JAOOK-HS6GY-4ULZC-EZEUK Page 4 of 4 Signature Certificate Reference number: JAOOK-HS6GY-4ULZC-EZEUK Document completed by all parties on: 18 Mar 2024 20:35:21 UTC Page 1 of 1 Signer Timestamp Signature Katherine Kenison Email: kkenison@basinlaw.com Recipient Verification: Sent:13 Mar 2024 20:06:35 UTC Viewed:13 Mar 2024 21:12:36 UTC Signed:13 Mar 2024 21:12:57 UTC ✔Email verified 13 Mar 2024 21:12:36 UTC IP address: 173.209.171.7 Location: Moses Lake, United States Mayor Dustin Swartz Email: dswartz@cityofml.com Recipient Verification: Sent:13 Mar 2024 20:06:35 UTC Viewed:13 Mar 2024 23:10:56 UTC Signed:13 Mar 2024 23:11:22 UTC ✔Email verified 13 Mar 2024 23:10:56 UTC IP address: 74.82.240.250 Location: Mattawa, United States Debbie Burke Email: dburke@cityofml.com Recipient Verification: Sent:13 Mar 2024 20:06:35 UTC Viewed:18 Mar 2024 20:35:08 UTC Signed:18 Mar 2024 20:35:21 UTC ✔Email verified 18 Mar 2024 20:35:08 UTC IP address: 63.135.54.162 Location: Moses Lake, United States Signed with PandaDoc PandaDoc is a document workflow and certified eSignature solution trusted by 50,000+ companies worldwide.