1425_00001ORDINANCENO.1425
AN ORDINANCEAMENDINGCHAPTER3.18 OF THE MOSESLAKEMUNICIPALCODEENTITLED"GAMBLINGTAX"
THE CITYCOUNCIL OF THE CITYOF MOSESLAKE,WASHINGTON DOORDAINASFOLLOWS:
Section 1.Chapter 3.18 ofthe Moses LakeMunicipalCode entitled"GamblingTax"is amended asfollows:
3.18.060 Taxes imposed -Amounts:Thereis levied a tax upon all persons,associations,and
organizationswho conduct or operate gamblingactivitieswithin the city and who have
O been duly 11censed by the Washington State GambilngCommission to conduct oroperatesuchgamblingactivit¡es,which tax shall be paid on the following gambling
activities in the following respective amounts:
A.Binao and Raffle Games:Any bingoor raffleactivity,a tax computed at the rateoftenpercentofthedifferencebetweenthegrossrevenuereceivedfromtheconductofsuchactivityandtheamountpaidfororasprizesintheconductofsuchactivity;provided,however,that no tax shall be Imposed under the authorityofthischapteronbingoorrafneswhensuchactivityoranycombinationthereofisconductedbyanybonafidecharitableornon-profit organizationas defined inRCW9.26.020 (3),which organization has no paid operating or managementpersonnelandhasgrossincomefrombingoorrafRes,or any combinationthereof,not exceedingfive thousand dollars per year less the amount paid for asprizes;and provided further,that activitiescarried out by public or private schools
or by organizations sponsored by or related to publicor privateschools,including
parent organizations and student body organizations,shall be exempt from theprovisionsofthischapterwhentheproceedsofsuchactivitiesareappliedforthebenefitofanysuchschoolorschool-sponsoredor school-relatedorganization;and providedfurther,that any deviationfrom exemptionrestrictionsenumerated Inthissubsectionshallsubjectsuchorganizationtotherequirementsofthischaptertothesameextentasifsuchexemptionhadnotbeengranted,includingrequired
paymentwithinten days afterwrittendemand of the Finance Director of anytaxesformerlygrantedexemptionunderthissubsection.
8.Punchboard or Pull-Tab:Any punchboard or pull-tab,a tax computed at the rateof3.0%of the gross receipts received from the conduct of such activity.
C.Card Games:Any card game,a taxcomputed at the rate often percent (10%)ofthegrossincomereceivedfromtheconductofsuchactivity.
Section 2.This tax rate will be effectivefor taxes due on activitiesoccurringon and after January1,1990.
Section 3.Thisordinance shalltake effectand be în force five (5)days after its passage and publication
as provided by law.
Adopted by the CityCounciland signed by its Mayor on April24,1990.
APPROVEDASTOFORM:
PUBLISHED:4/27/90