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HomeMy WebLinkAboutO-0829 - Amends Sec. 6.08.200 and Sec. 6.20.050, prohibited gambling practices and levies gambling activities tax (3.92)CIT Y 0 F MAR Y S V ILL E Marysville,Washington ORDINANCE NO.g~c; An Ordinance of the City of Marysville regulating gambling,bingo,raffles,games of amusement, fishing derbies,punch boards,pull tabs and social card games;providing civil and criminal penalties; levying a tax on bingo,punch boards,pull tabs and social card games;adopting Title 9.46 RCW,in part,by reference;amending Section 20 of Ordinance No.743;and amending Section 5 of Ordinance No. 506. THE CITY COUNCIL OF THE CITY OF MARYSVILLE,WASHINGTON DO ORDAIN AS FOLLOWS: Section 1.Section 20 of Ordinance No.743 Amended. Section 20 of Ordinance No.743 of the City of Marysville,also known as §6.08.200 of the Marysville Municipal Code,be and it is hereby amended to read as follows: 6.08.200.Gambling.It is unlawful for any person to open,conduct,carryon or operate,whether as owner,manager,agent,dealer,clerk or employee,and whether for hire or not,any gambling game or game of chance played with cards,dice or any other device or any scheme or device whereby any money or property or any representative of either may be bet,wagered or hazarded upon any chance,or any uncertain or contingent event,and it is unlawful for any person to bet,wager or hazard any money or property or any representative of either,upon any game,scheme or device opened,constructed,carried on or operated in violation of this Section.Provided,however, this Section shall not apply to those persons or organizations engaged in gambling activities of bingo, raffles,amusement games,fishing derbies,punch boards,pull tabs and social card games,as defined and regulated by the Washington State Gambling Act (RCW 9.46),which gambling activities are hereby author- ized by the City of Marysville. Section 2.Reference.Those pro- visions of the State 0 Was ington Gam ling Act,not less than three (3)copies of which are on file in the office of the City Clerk of the City of }1arysville,as set forth in the following sections of the Revised Code of Washington,and as hereafter amended,are hereby adopted by the City of Marysville as though fully set forth herein: a.§9.46.020,Revised Code of Washington,entitled "Definitions". b.§9.46.l50,Revised Code of Washington,entitled -1- "Injunctions -Voiding of licenses,permits or certificates". c.§9.46.l80,Revised Code of Washington,entitled "Causing organization to violate Chapter as violation --penalty",provided that such section is hereby amended to establish the penalty as a gross misdemeanor. d.§9.46.l90,Revised Code of Washington,entitled "Violations relating to fraud or deceit -penalty". e.§9.46.230,Revised Code of Washington,entitled "seizure and disposition of gambling devices -- owning,buying,selling,etc.gambling devices or records --penalty",provided that such section is hereby amended to establish the penalty as a gross misdemeanor. f.§9.46.240,Revised Code of Washington,entitled "Gambling information,transmitting or receiving as violation --penalty". g.§9.46.250,Revised Code of Washington,entitled "Gambling property or premises --common nuisances, abatement --termination of mortgage,contract or leasehold interests,licenses --enforcement". h.§9.46.260,Revised Code of Washington,entitled "Proof of possession as evidence of knowledge of its character". Section 3.Tax on Bingo.There is hereby levied upon and shall be collected from and paid as hereinafter provided by every organization conducting bingo,as authorized pursuant to Chapter 9.46 RCW and this Ordinance,a tax in the amount of 2%of the gross revenue received from such bingo activity,less the amount paid for or as prizes;PROVIDED,that the first $500 of gross revenue received per month shall be exempt from such taxation. Section 4.Tax on Punch Boards and Pull Tabs.There is hereby levied upon and shall be collected from and paid as hereinafter provided by every person,association or organization utilizing punch boards and pull tabs as authorized pursuant to Chapter 9.46 RCW and this Ordinance,a tax in an amount of 5%of the gross receipts from such punch boards and pull tabs. Section 5.Tax on Conducting of Social Card Games.There is hereby levied upon and shall be collected from and paid as herein- after provided by every person,association or organization conduct- ing social card games as authorized pursuant to Chapter 9.46 RCW and this Ordinance,a tax of 5%of the gross revenue received from the conducting of such social card games. Section 6.Tax Payments. (a)Quarterly payments of tax imposed by this chapter shall be due and payable in quarterly installments,and remittance therefor shall be made on or before the 15th day of the month next succeeding the end of the quarterly period in which the tax accrued. The remittance shall be made by bond draft,certified check,cashier's -2- check,money order or in cash and shall be accompanied by a return on a form to be provided and prescribed by the City Clerk.The tax- payer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so. (b)Annual Return.Whenever the total tax for which any person is liable under this Chapter does not exceed the sum of Two Dollars ($2.00)for any quarterly period,an annual return may be made upon written request and subject to the approval of the City Clerk. (c)Partial Periods.Whenever a taxpayer commences to engage in business during any quarterly period,his first return and tax shall be based upon and cover the portion of the quarterly per- iod during which he is engaged in business. Tax payments under the provisions of this Chapter shall commence accruing on November 1,1974 and the first payments and re- turns shall be made on or before January 15,1975.Thereafter,pay- ments and returns shall be made on a quarterly basis with the first quarter commencing on January 1,1975. Section 7.Tax Payments on Punch Boards.Notwithstanding other provisions in this Chapter relating to the collection of tax- ation for gambling activities,tax collections for punch boards shall be conducted as fOllows: (a)Prior to any punch board being placed or used on premises within the City,said board shall be presented to the City Clerk and the owner thereof shall certify the potential gross revenue which could be derived therefrom assuming maximum utilization. (b)Based upon the aforesaid certification by the owner of the punch board,the City Clerk shall assess a tax on said potential gross revenue at the rate specified herein. (c)The owner of said punch board shall pay the City Clerk the amount assessed and shall be issued a tax stamp signed by the Clerk and the Police Chief,which stamp shall be permanently affixed to the punch board. (d)Possession or use of any punch board in the City shall be unlawful unless there is attached thereto a tax stamp issued by the Clerk for that particular board. (e)It is unlawful for any person to remove or tamper with a tax stamp affixed to a punch board in the City. Section 8.Taxpayer to Keep Records.It shall be the duty of each taxpayer taxed pursuant to this Chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from the taxable gambling activity which he is conducting. -3- Section 9.Distributors'Records.All persons,corpor- ations,associations or organizations selling,distributing or other- wise supplying gambling devices for use within the City of Marysville shall file with the City Clerk not less frequently than quarterly a statement showing the following: (a)The full name and business address of each person, organization,association or business to whom the distributor has sold or distributed any gambling device,including but not limited to, punch boards,pull tabs,pull tab dispensing devices and merchandise to be used as prizes in connection therewith. (b)The gross amount of money of each of these sales to each of these persons,together with the price charged for each of the items sold. (c)A full description of each of the devices sold,together with the quantity of each kind sold.When punch boards,series of pull tabs or pull tab dispensing devices are sold,this description shall include the number or symbol from the stamp obtained from the State Gambling Commission for each of the punch boards,series of pull tabs or pull tab dispensing devices included in such sale. Section 10.City Clerk to Investigate Returns.If any taxpayer fails to make his return,or if the City Clerk is dissatisfied as to"the correctness of the statements made in the return of any taxpayer,said officer,or his authorized agent,may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the tax or to determine the correctness of such statements,as the case may be,and may examine any person under oath administered by said offi- cer,or his agent,touching the matters inquired into,or said offi- cer,or his authorized agent,may fix a time and place for an investi- gation of the correctness of the return and may issue a subpoena to the taxpayer,or any other person,to attend upon such investigation and there testify,under oath administered by said officer of his agent,in regard to the matters inquired into and may,by subpoena, require him or any person to bring with him such books,records and papers as may be necessary. Section 11.Extension of Time Penalties.The City Clerk for good cause shown may extend the time for making and filing any return as required under this Ordinance,and may grant such reasonable additional time within which to file such return as he may deem pro- per.Provided,that any extension in excess of 30 days shall be conditioned upon payment of interest of 1/2 of 1%for each 30 days or portion thereof on the amount of the tax from the date upon which tax becomes due.If tax return and/or payment are not received with- in 15 days of due date,a penalty must be included as follows:If 16 to 45 days delinquent,10%of the tax with a minimum penalty of $1.00;if 46 to 75 days delinquent,15%of the tax with a minimum penalty of $2.00;and if 76 or more days delinquent,20%of the tax with a minimum penalty of $3.00. -4- &ection 12.Over or Under Payment of Tax.If the City Clerk upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the General Fund.If the City Clerk finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within ten (10)days pay the amount shown thereon. Section 13.Failure to Make Return.If any taxpayer fails,neglects or refuses to make his return as and when required herein,the City Clerk is authorized to determine the amount of the tax payable,and by mail to notify such taxpayer of the amount so determined.The amount so fixed shall thereupon become the tax and be immediately due and payable. Section 14.Ap¥eal to City Council.Any taxpayer aggrieved by the amount of the taxound by the City Clerk to be required under the provisions of this Chapter may appeal to the City Council from such finding by filing a written notice of appeal with the City Clerk within five (5)days from the time such taxpayer was given notice of such amount.The City Clerk shall,as soon as practicable,fix a time and place for the hearing of such appeal,which time shall be not more than ten (10)days after the filing of the notice of appeal,and he shall cause a notice of hearing,and a notice of the time and place thereof to be mailed to the applicant.At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf.The City Council shall thereupon ascertain the correct amount of the tax by resolution and the City Clerk shall immediately notify the appellant thereof by mail,which amount,together with costs of the appeal,if appellant is unsuccessful therein,must be paid within ten (10)days after such notice is given. The Mayor may,by subpoena,require the attendance thereat of any person,and may also require him to produce any pertinent books and records.Any person with such subpoena shall appear at the time and place therein stated and produce the books and records required,if any,and shall testify truthfully under oath administered by the Mayor as to any matter required of him pertinent to the appeal and it shall be unlawful for him to fail or refuse so to do. Section 15.Mayor to Make Rules.The Mayor shall have the power,and It shall be his duty,from time to time,to adopt,pub- lish and enforce rules and regulations not inconsistent with this Chapter or with law for the purpose of carrying out the provisions hereof,and it shall be unlawful to violate or fail to comply with any such rule or regulation. Section 16.False Returns and Certifications.It shall be unlawful for any person liable to tax hereunder to fail or refuse to make the returns or certifications as and when required or to pay the tax when due,or for any person to make any false or fraudu- lent return or certification or any false statement or representation in,or in connection with,any such return or certification,or to aid or abet another in any attempt to evade payment of the tax,or any -5- part thereof,or for any person to fail to appear and/or testify falsely upon any investigation of the correctness of a return or upon the hearing of any appeal,or in any manner to hinder or delay the City or any of its officers in carrying out the provisions of this Chapter. Section 17.License Fee --Additional to Others.The tax herein levied shall be additional to any license fee or tax imposed or levied under any law or any other ordinance of Marysville,a muni- cipal corporation,except as herein otherwise expressly provided. Section 18.Tax Constitutes Debt.Any tax due and unpaid under this Chapter and all penalties thereon,shall constitute a debt to Marysville,a municipal corporation,and may be collected by Court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the City of Marysville from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three (3)years and the right of recovery against the City of Marysville because of overpayment of tax by any taxpayer shall be out- lawed after the expiration of three (3)years,after which time the taxpayer shall have no right of recovery against the City of Marys- ville. Section 19.Violations --Penalty.Any person violating or failing to comply with any of the provlsions of this Chapter or any lawful rule or regulation adopted by the Mayor pursuant thereto, upon conviction thereof,sha-l be punished by a fine in any sum not to exceed Three-Hundred ($300)Dollars,or by imprisonment in jail for a term not exceeding ninety (90)days,or by both such fine and imprisonment. Section 20.Severability.If any provision or section of this Chapter shall be held void or unconstitutional,all other parts, provisions and sections of this Chapter not expressly so held to be void or unconstitutional shall continue in full force and effect. Section 21.Section 5 of Ordinance No.506 Amended.Sec- tion 5 of Ordinance No.S06,also known as §6.Z0.050 of the Marysville Municipal Code,be and it is hereby amended to read as follows: 6.20.050 Gamblers.Every common gambler found in any place where illegal gambling is conducted or where illegal gambling paraphernalia or devices are kept is a vagrant and is guilty of a misde- meanor. Section 22.This Ordinance shall take effect from and after its passage and five (5)days following its publication as re- quired by law. -6- ,' r PASSED by the City Council and APPROVED by the Mayor of the Ci ty of Marysville,Washington this /~day of (2.7,cLd-<>v 1974. CITY OF MARYSVILLE By ATTEST: By j;t{;~'/-P4dw City Clerk APPROVED AS TO FORM: -7-