HomeMy WebLinkAboutO-0839 - Repeals Sec. 7 of Ord. 829 and amends Sec. 6 of Ord. 829, gambling activities tax (3.92),,.'r.,.,..
CIT Y 0 F MAR Y S V ILL E
Marysville,Washington
ORDINANCE NO.]}31
An Ordinance of the City of Marysville repealing
Section 7 of Ordinance No. 829 and amending Section
6 of Ordinance No. 829 relating to the taxing of
gambling activities.
THE CITY COUNCIL OF THE CITY OF MARYSVILLE,WASHINGTON
DO ORDAIN AS FOLLOWS:
Section 1.Section 7 of Ordinance No. 829 adopted by the
City Council of the City of Marysville,which reads as follows:
"Tax pafiments on Punch Boards.Notwithstanding other pro-
visions in this C apter relating to the collection of taxation for
gambling activities,tax collections for punch boards shall be con-
ducted 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 poten-
tial 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."
BE AND THE SAME IS HEREBY REPEALED.
Section 2.Section 6 of Ordinance No. 829 adopted by the
City Council of the City of Marysville is hereby amended to read as
follows:
"Tax Payments.
(a)Quarterly payments of tax imposed by this Chapter shall
be due and payable in quarterly installments,and remittance there-
for shall be made on or before the 20th day of the month next succeed-
ing'the end of the quarterly period-rn-which the tax accrued.The
remittance shall be made by bond draft,certified check,cashier's
check,money order or in cash and shall be accompanied by a return on
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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 unaer 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 dur1ng 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 JanuarI 1,1975 and the first payments and returns
shall be made on or before pr11 20,1975.
THE CITY OF MARYSVILLE
ATTEST:
APPROVED AS TO FORM:
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