858_00001I
ORDINANCE NO._858
AN ORDINANCE AMENDING CHAPTER 3.18 OF THE MOSES LAKE CITYCODSENTITLED"GAMBLING TAX"BY REDUCING TAX RATE ON AMUSE-MENTGAMES DEFINING EXEMPTIONS AND RENUMBERING CERTAINSECTIONSTHEREIN
THE CITY COUNCIL OF THE CITY OF MOSES LAKE,WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1 Delete Section 3.18.02 and amend as follows:
I 3.18.02 Definitions For the purposes of this ordinance the words and terms usedshallhavethesamemeaningaseachhasunderChapters218and326,Laws of 1973,let Ex.Sess.,each as amended,and Chapter 198 Laws of 1977 let ex.sessi,andundertherulesoftheWashingtonStateGamblingCommission,Chapter 230 WAC,unless otherwise specifically provided or the context in which they are usedhereinclearlyindicatesthattheybegivensomeothermeaning.
Section 2 Delete Section 3.18.06 A and amend as follows:
A.Bingo and Raffles:Any bingo or raffle activity,a tax computed at the rateoftenpercent(10%)of the difference between the gross revenue received from theconductofsuchactivityandtheamountpaidfororasprizesintheconductofsuchactivity;Provided,however,that no tax shall be imposed under the authority ofthischapteronbingoorrafflesWhensuchactivityoranycombinationthereofisconductedbyanybonafidecharitableornon-profit organization as defined in RCW9.26.020 (3),which organization has no paid operating or management personnel andhasgrossincomefrombingoorraffles,or any combination thereof,not exceeding$5,000 per year less the amount paid for as prizes;and provided further that activi-ties carried out by public or private schools or by organizations sponsored by orrelatedtopublicorPrivateschools,including parent organizations and student bodyorganizations,shall be exempt from the provisions of this chapter when the proceedsofsuchactivitiesareappliedforthebenefitofanysuchschool,or school sponsoredorschoolrelatedorganization;and provided further,that any deviation from exemp-tion restrictions enumerated herein shall subject such organization to the require-ments of this chapter to the same extent if such exemption had not been granted,including required payment within ten (10)days after written demand of the FinanceDirectorofanytaxesformerlygrantedexemptionhereunder.
Section 3 Insert new Section B "Amusement Games"as follows:
B.Amusement Games:Any amusement game,a tax computed at two percent (2%)of thegrossrevenuelesstheamountpaidforasprizes;Provided,however,that no tax shallbeimposedundertheauthorityofthisChapteronAmusementGameswhensuchactivityisconductedbyanybonafidecharitableornon-profit organization as defined inRCW9.26.020 (3),which organization has no paid operating or management personnelandhasgrossincomefromamusementgamesnotexceeding$5,000 per year less theamountpaidforasprizes;and provided further that activites carried out by publicorprivateschoolsorbyorganizationssponsoredbyorrelatedtopublicorprivateschoolstincludingparentorganizationsandstudentbodyorganisations,shall be exemptfromtheprovisionsofthischapterwhentheproceedsofsuchactivitiesareappliedforthebenefitofanysuchschool,or school sponsored or school related organization;and provided further,that any deviation from exemption restrictions enumerated hereinshallsubjectsuchorganizationtotherequirementsofthischaptertothesameextentasifsuchexemptionhadnotbeengranted,including required payment within ten (10)days after written demand of the Finance Director of any taxes formerly granted exemp-tion hereunder.
Section 4 Section on Punch Board or Pull-Tab to be renumbered from B to C,
Section 5 Section on Card Games to be renumbered from C to D.
I Section 6 This ordinance shall take effect and be in force five (5)days after itspassageandpublicationasprovidedbylaw.
PASSED by the City Council of the City of Moses and APPROVED by its Mayor thisliggdayofOctober«1977•
MayorATTEST:
City Clerk
City Attorney