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848_00001ORDINANCE NO.BAS AN ORDINANCE CREATING CHAPTER 3.18 OF THE MOSES LAKE CITY CODE, ENTITLED "GAMBLING TAX",BY PROVIDING FOR,AND LEVYING A TAX UPON THE INCOME DERIVED FROM CERTAIN ACTIVITIES;PROVIDING FORTHECOLLECTIONANDENFORCEMENTOFSUCHTAXES;AND PROVIDING PENALTIES FOR FAILURE TO TIMELY PAY SUCH TAXES. I THE CITY COUNCIL OF THE CITY OF MOSES LAKEr WASHINGTON DO ORDAIN AS FOLLOWS: --Section l.That chapter 3.18,"Gambling Tax",will read as follows: 3.18.02 Definitions.For the purposes of this ordinance the words and termsusedshallhavethesamemeaningaseachhasunderChapter218,Laws of 1973,1st Ex.Sess.and Chapter 9.46 RCW,each as amended,and under the rules of the Washing- ton state Gambling Commission,Chapter 230 WAC,unless otherwise specifically provided or the context in which they are used herein clearly indicates that they be given someothermeaning. 3.18.06 Taxes Imposed -Amounts.There is hereby levied a tax upon all persons,associations,and organisations who conduct or operate gambling activities within theCityofMosesLake,and who have been duly licensed by the Washington State Gambling Commission to conduct or operate such gambling activities,which tax shall be paid onthefollowinggamblingactivitiesinthefollowingrespectiveamounts: A.BINGO,RAFFLE,OR AMUSEMENT GAMES: Any bingo,raffle,or amusement games,a tax computed at the rateoften(10%)percent of the difference between the gross revenuereceivedfromtheconductofsuchactivityandtheamountpaid for or as prizes in the conduct of such activity;Provided,however,that a bona fide charitable or nonprofit organization as defined bySubsection9.46.020 (3)of the Revised code of Washington conduct-i ing or sponsoring a bazaar or carnival not more frequently thanonceeachcalendaryear,and of no more than one day in duration,wherein duly licensed bingo,raffles,or amusement games areconducted,shall be entitled to exemption from the provisions ofthischapteruponcompliancewiththerequirementsofSection 3.18 hereof;and Provided Further,that activities carried out by public or private schools or by organizations sponsoredbyorrelatedtopublicorprivateschools,including parentorganizationsandstudentbodyorganizations,shail be exempt from the provisions of this chapter upon compliance with Section 3.18 hereof,when the proceeds of such activities areappliedforthebenfitofanysuchschool,or school sponsored or school related organization;and Provided Further,that any deviation from exemption restrictions enumerated hereinshallsubjectsuchorganizationtotherequirementsofthis chapter to the same extent as if such exemption had not beengranted,including required payment within ten (10)days after written demand of the Finance Director of any taxes formerlygrantedexemptionhereunder. B.PUNCH BOARS OR PULL-TAB: Any punch board or pull-tab,a tax computed at the rate offive(5%)per cent of the gross receipts received from the conduct of such activity. C.CARD GAMES: Any card game,a tax computed at the rate of ten (10%)percentofthegrossincomereceivedfromtheconductofsuchactivity. 3.18.10 Tax To Be Computed and Paid Quarterly -Exceptions.Each of the varioustaxesimposedbythisordinanceshallbecomputedonthebasisofactivityduringeachcalendarquarteryear.They shall be due and payable in quarterly installments,andtheremittance,together with return forms,shall be made to the City of Moses Lake,Washington.This shall be done on or before the last day of the month next succeedingthequarterlyperiodinwhichthetaxisaccrued.that is on January 31,April 30,July 31,and October 31,of each year.The following exceptions to this payment Page 2 -Ordinance No.848 schedule shall be allowed or required:(A)Whenever any person,association,ororganizationtaxablehereunder,conducting or operating a taxable activity on a regul- ar basis discontinues operation for a period of more than four (4)consecutive weeks, or quits business,sells out or otherwise disposes of the businesar or terminates the business,any tax due shall become payable,and such tax payer shall within ten (10) days make a return and pay the tax.(B)Whenever it appears to the Finance Director that the collection of taxes from any person,association,or organization may be in jeopardy,the Finance Director,after not less than fifteen (15)days notice to the taxpayer,may require the taxpayer to remit taxes and returns at whatever intervals the finance director shall deem appropriate under the circumstances.(C)Whenever reports required by the State Gambling Commission under the provisions of RCW 9.46 are required on less than a quarterly basis,any person,association,or organization taxable hereunder shall report to the City on the same basis. 3.18.14,Administration and Collection of Tax.Administration and collection of the various taxes imposed herein shall he the responsibility of the Finance Director of the City of Moses Lake.Remittance of the amount due shall be accompanied by a completed return form prescribed and provided by the Finance Director.The taxpayer shall be required to swear and affirm that the information given in the return in true,accurate,and complete.The Finance Director is authorized,but not required, to mail to taxpayers the necessary forms.Failure of the taxpayers to receive such a form shall not excuse them from making the return and timely paying all taxes due. The Finance Director shall make forms available to the public in reasonable numbers in his office during regular business hours. In addition to the return form,a copy of the taxpayers quarterly report to the Washington State Gambling Commission required by WAC 230-08 for the period in which the tax accrued shall accompany remittance of the tax. 3.18.20 Method of Payment.Taxes payable shall be remitted to the Finance Director on or before the time required by bank draft,certified check,cashier's check,personal check,money order,or in cash.If payment is made by draft or check the tax shall not be deemed paid until the draft or check is honored in the usual course of business,nor shall the acceptance of any sum by the Finance Director be an aquittance or discharge of the tax unless the taxes due are paid in full.The return and a copy of the quarterly report to the Washington State Gambling Commission shall be filed in the office of the Finance Director after notation by that office upon the return of the amount actually received from the taxpayer. 3.18.24 Failure to Make Timely Payments of Tax or Fee.If full payment of any tax or fee due is not received by the Finance Director on or before the date due, theres shall be added to the amount due a penalty fee as follows: A.1-10 days late:6%of tax due B.11-20 days late:84 of tax due C.21-31 days late:10%of tax due D.32-60 days late:12%of tax due but in no event shall the penalty amount be less than Five ($5.00)Dollars.In add- ition to this penalty the Finance Director may charge the taxpayer interest of one (1%)per cent of all taxes and fees due for each thirty-day (30)period,or portion thereof,that said amounts are past due. Failure to make payment in full of all tax amounts,and penalties,within sixty (60) days following the day the tax amount initially became due shall be both a civil and criminal penalty of this section. 3.18.28 Notice of Intention to Engage in Activity to be Filed:In order that the City of Moses Lake may identify those persons who are subject to taxation under these provisions,each person,association,or organization shall file with the Finance Director,a form "Declaration of Intent"to conduct an activity taxable as herein provided.The Declaration of Intent shall be a form to be prescribed by the Finance Director and shall be submitted with a copy of the license issued by the Washington State Gambling Commission.The filing shall he made not later than ten (10)days prior to conducting or operating a taxable activity or twenty (20)days after the effective date of this ordinance if the activity is being conducted prior age OrŠ ance No, to its adoption.No fee shall be charged for such filing,which is not for the purpose of regulation of this activity. Failure to timely file shall not excuse any person,association,or organization from any tax liability. 3.18.32 Records Required.Each person,association,or organization engaging in an activity taxable under these provisions shall maintain records respecting thatactivitywhichtruely,completely,and accurately disclose all information necessary to determine the tax liability during each base tax period.Such records shall be kept and maintained for a period of not less than three (3)years.In addition,all information and items required by the Washington State Gambling Commission under WAC 230-08,and the United States Internal Revenue Service respecting taxation,shall be kept and maintained for the periods required by those agencies. All books,records and other items required to be kept and maintained under this section shall be subject to and immediately available for inspection and audit at any reasonable time with reasonable notice.Inspection shall be made upon demand by the Finance Director or his designee,at the place where such records are kept, for the purpose of enforcing these provisions. Where the taxpayer does not keep all of the books,records,or items required in this jurisdiction,the taxpayer shall either: A.Produce all of the required books,records,or items within the City of Moses Lake for such inspection within seven (7)days following a request of the Finance Director;or B.Bear the actual cost of the inspection by the Finance Director or his designee,at the location at which such books,records, or items are located,provided that a taxpayer chosing to bear these costs shall pay in advance to the Finance Director the I estimated costs thereof,including but not limited to,round trip fare by the most rapid means,lodging,meals,and incidental expenses.The actual amount due,or to be refunded,for expensesshallbedeterminedfollowingsaidexaminationoftherecords. 3.18.36 Overpayment or Underpayment of Tax.If,upon application by a taxpayer for a refund or an audit of his records,or upon any examination of the returns orrecordsbytheFinanceDirector,it is determined that within the immediate past three (3)years: A.A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the City within such period shall be credited to the taxpayers account or shall be credited to the taxpayer at the taxpayer's option.No refund or credit shall he allowed with respect to any excess amounts paid more than three (3)years before the date of such applica- tion or examination. B.A tax or other fee has been paid which is less than properly due, or no tax or other fee has been paid,the Finance Director shall mail a statement to the taxpayer showing the balance due,includ- ing the tax amount or penalty assessment and fees,and it shall be a separate,additional violation of the provisions of thissection,both civil and criminal,if the taxpayer fails to make payment in full within ten (10)calendar days of mailing. I 3.18.40 Failure to Make Return.If any taxpayer fails,neglects or refuses tomakeandfilehisreturnasandwhenrequiredundertheseprovisions,the Finance Director is authorized to determine the amount of tax payable,together with anypenaltyand/or interest assessed.The taxpayer shall then be notified by mail of theamountwhichshallbecomeimmediatelydueandpayable. 3.18.44 Tax Additional to others.The tax herein levied shall be in addition to any license fee or tax imposed or levied under any law or any other ordinance ofthecityofMosesLakeexceptashereinotherwiseexpresslyprovided. Page 4 -Ordinance No. 3.18.48 Taxes,Penalties and Fees Constitute Debt to Municipality.Any tax due and unpaid under these provisions and all penalties or fees shall constitute a debt to the City of Moses Lake,a municipal corporation,and may be collected by court proceedings the same as any other debt in like amount,but shall he in addi- tion to all other existing remedies. 3.18.52 Limitations on Right to Recovery.The right of recovery by the city from the taxpayer for any tax provided hereunder shall be outlawed after the expira- tion of three (3)calendar years from the date that tax became due.The right of recovery against the City because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three (3)calendar years from the date such payment was made. 3.18.56 Violations -Penalities.Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this ordinance is guilty of a misdemeanor.Any person convicted of a misdemeanor under this ordinance shall be punished by a fine not to exceed Five Hundred ($500)Dollars,or by imprison- ment not to exceed ninety (90)days,or both such fine and imprisonment. Each such taxpayer is guilty of a separate offense for each and every day during any portion of which any violation of these provisions is committed,continued,or permitted by any much taxpayer,and he is punishable accordingly. 3.18.60 Revenue.Any revenue collected from such tax shall be used primarily by the City of Moses Lake for the purpose of the enforcement of the provisions of this ordinance. 3.18.64 Severability.If any provision or section of this ordinance shall be held void or unconstitutional,all other parts provisions and sections not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 2.Effective Date.This ordinance shall take effect and be in force five (5) days after its passage and publication as provided by law. PASSED by the City Council of the City of Moses Lake and APPROVED by its Mayor this day of August ,1977. /M A YOR ATTES City Attorney I