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HomeMy WebLinkAboutORD 5688CITY OF RENTON, WASHINGTON ORDINANCE NO. 5688 AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING SECTION 4- 8-110 OF CHAPTER 8, PERMITS - GENERAL AND APPEALS, OF TITLE IV (DEVELOPMENT REGULATIONS), CHAPTER 1, FEE SCHEDULE, SECTION 5-7-1 OF CHAPTER 7, ENTERTAINMENT DEVICE TAX, AND CHAPTER 8, GAMBLING TAX, OF TITLE V (FINANCE AND BUSINESS REGULATIONS) OF THE RENTON MUNICIPAL CODE, RENAMING CHAPTER 1 "DEFINITIONS AND FEE SCHEDULE", ADDING DEFINITIONS FOR TITLE V, ADDING A SECTION 5-1-2, FEE SCHEDULE ADOPTED, RENUMBERING SECTION 5-1-8, AIRPORT FUEL FLO WAGE FEES, AS 5- 1-3, ELIMINATING SECTIONS 5-1-4 THROUGH 5-1-9, RENAMING CHAPTER 7 AS "ENTERTAINMENT DEVICE LICENSE", REVISING THE DEFINITION OF "ENTERTAINMENT DEVICE", AND AMENDING REGULATIONS REGARDING ENTERTAINMENT DEVICE LICENSE FEES AND GAMBLING TAXES. THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DOES ORDAIN AS FOLLOWS: SECTION I. Subsection 4-8-110.C.4, Filing of Appeal and Fee, of Chapter 8, Permits - General and Appeals, of Title IV (Development Regulations) of the Renton Municipal Code, is amended as follows: 4. Filing of Appeal and Fee: The notice of appeal shall be accompanied by a fee in accordance with RMC 5-1-92, the fee schedule of the City. SECTION II. Chapter 1, Fee Schedule, of Title V (Finance and Business Regulations) of the Renton Municipal Code, is renamed "Definitions and Fee Schedule", and revised as follows: CHAPTER 1 DEFINITIONS AND FEE SCHEDULE SECTION: 5- 1-1: FOG Schedule Adopted Definitions for Title V 5-1-2: Charges For Instruments. Reports. Codes And Sorvicos Fee Schedule Adopted 5-1-3: Refunding Land Use Foes Airport Fuel Flowaee Fees 5 1-4:—Finos For False Alarms 1 ORDINANCE NO. 5688 5-4-5- 1 fi —Solf Course Foos 3—± • c 1 7 v^lLy Vscli'ttrl VJui ugcf rai tving ruLTi) 3 ±" / CIO nUUullL v^L.llLL.1u 111 tD3 iu II ruLa 3 ± ©• 5-4-9- /nil uui L rucrrruvvugt rtca —FGG Schedule Brochure 5-1-1 KE SCHEDULE ADOPTED DEFINITIONS FOR TITLE V: A. "Administrative Services Administrator" shall mean the Administrative Services Administrator or designee. B^ "Administrator" shall mean the Administrative Services Administrator or designee. C "Business entity" shall mean any person or persons engaged in activities for profit including, but not limited to, any business, business enterprise, company, corporation, partnership, sole proprietorship required to be licensed and/or registered in the State of Washington or any other state. O. "Full-Time Equivalent Employee" shall mean an employee working more than one thousand nine hundred twenty (1,920) worker hours each year, including legal holidays and vacation time, during the twelve (12) month period upon which the license fee is computed. E. "Independent Contractor" shall mean those persons who are primarily engaged in the business of rendering any type of service including, but not limited to, the following: doctor of medicine; other healing art or science; dentist or dental technician: attorney at law: licensed or registered engineer: surveyor; certified or licensed public accountant: bookkeeper; tax or business consulting service: real estate broker or agency; insurance broker, agent or 2 ORDINANCE NO. JOO° representative and other brokerage businesses; funeral director or mortuary; optometrist; architect or designer; optician; ophthalmologist; pharmacist; operator, manager or any other business enterprise conducting any state or national bank, building and loan association, savings and loan association, and any other financial institution rendering a special or multiple type of professional or semi-professional service to the general public; specialized private training schools in aviation, salesmanship and music when conducted in a separate place of business and having an average of twenty (20) or more students per week; or other specialized training schools teaching or instructing in special skills or trades; or any other similar activity conducted by, supervised or operated by a business enterprise which offers to members of the public the business of rendering any type of service. Additionally, for General Business License purposes, they are considered individual businesses and are required to obtain a separate license in addition to their place of business license. F. "License holder" shall mean the person or persons who applied for a general business license or any other business license and each owner, shareholder, partner, principal, manager or person responsible for the business enterprise. A "license holder" is also referred to in this Title as a "licensee". G. "Quarterly" shall mean in the context of taxes, fees or payments January 1 until March 31 (1st quarter), April 1 until June 30 (2nd quarter), July 1 until September 30 (3rd quarter) and October 1 until December 31 (4th quarter). 3 ORDINANCE NO. 5688 K, "Materially false statement" or "Material misrepresentation" means any false statement or misrepresentation, oral or written, regardless of its admissibility under the rules of evidence, which could have affected the course or outcome of the license application, renewal application, inspection, audit, or review of records. I "Records" shall mean and include but not be limited to books, revenues, receipts, tax or regulatory/informational returns/filings, bank deposits and disbursements, invoices, accounts receivable and payable, records of all customer accounts, billing units, and fees charged together with dates and related financial statements, subscriber records, plans, and/or data maintained, stored or kept in electronic or any other format. 5-1-2 CHARGES FOR INSTRUMENTS, REPORTS, CODES AND SERVICES FEE SCHEDULE ADOPTED: The Citv adopts the City of Renton Fee Schedule as it exists or may be amended. The Fee Schedule is contained in the Fee Schedule brochure, at least one (1) copy of which is filed with the Citv Clerk, which is adopted by reference as it exists or may be amended. In the event of any conflict between any fees or charges in the Renton Municipal Code and the Fee Schedule, the more recent shall prevail. 5 13 REFUNDING LAND USE FEES: S-4-4-FINES FOR FALSE ALARMS: 5 15 GOLF COURSE FEES: 4 ORDINANCE NO. 5688 5 16 CITY CENTER GARAGE PARKING FEES* 5-4-7 AQUATIC CENTER ADMISSION FEES: 5-1-83 AIRPORT FUEL FLOWAGE FEES: A. Aviation Fuel Flowage Fees: Wholesale fuel distributors of aviation fuel shall pay to the City of Renton a per gallon fuel flowage fee as set forth in the City's fee schedule brochure for fuel delivered to any location at the Renton Municipal Airport with all of the revenue deposited in the Airport Fund that pays for the operation and maintenance of the Airport. B. Reporting: Wholesale fuel distributors of aviation fuel shall, on the last day of each month, provide to the City of Renton a fuel flowage fee report, and a copy of each invoice for aviation fuel distributed at the Renton Municipal Airport, for the subject month. C. Violations and Penalties: 1. Failure to pay the fuel flowage fee or to provide the required fuel flowage fee report and supporting invoices shall be a violation of this section. Any violation of this section shall be a civil infraction. 2. Any person found to have violated this section by failing to pay the fuel flowage fee shall pay a fine equal to 5% of the fuel flowage fee owed to the City of Renton multiplied by the number of months said fuel flowage fee was unpaid. 3. Any person found to have violated this section by failing to provide the report or supporting documentation for the fuel flowage fee shall pay a fine 5 ORDINANCE NO. 5688 of $100.00. For any subsequent offense in a 12-month period, the fine shall be $200.00. 4. Any person found to have violated this section three times or more in a 12-month period shall be prohibited from delivering aviation fuel to any recipient located on the Renton Municipal Airport for a period of 6 months. 5 19 FEE SCHEDULE BROCHURE: The Foo Schedule brochure, at least one copy of which is filed with the City Clork, is hereby adopted by reference as amended and approved by tho City Council from timo to time. SECTION III. Chapter 7, Entertainment Device Tax, of Title V (Finance and Business Regulations) of the Renton Municipal Code, is hereby renamed "Entertainment Device License". SECTION IV. Subsection 5-7-l.A, Definitions, of Chapter 7, Entertainment Device License, of Title V (Finance and Business Regulations) of the Renton Municipal Code, is amended as follows: A. Definitions: ENTERTAINMENT DEVICE: Any coin oporatod machine, structure, apparatus or device of any type, that may bo playod or oporatod by ono or more persons provides for entertainment or amusement or as a game of skill, for which a charge is made for use or play; such entertainment device shall include, but not be limited to, a phonograph, nickelodeon or similar mechanical music machine, any type or variation of games known as shuffleboard, pool, foosball, bowling alley (portable), darts, or video game, whether electronically activated or not, or 6 ORDINANCE NO. 5688 any other similar device or game played for the purpose of entertainment or to test the operator's skill and precision and played by any one or more persons. In the case of a machine containing more than one discreet video game, each separate video game shall be considered to be a separate entertainment device for the purposes of this Chapter. Any activity prohibited by RCW 9.46 (chapter 218, Laws of 1973, 43rd Legislature, 1st Ex. Soss.) (Gambling - 1973 act), as it exists or may be amended, shall be expressly excluded from the above definition and licensing, including but not limiting it to tho definition of amusement gamo as sot forth in section 2 of chapter 218, Laws of 1973, which section is incorporated heroin as if fully sot forth, oxcopt as otherwise oxprossly permitted by law as to any bona fido charitable or nonprofit organization licensed by tho Stato of Washington. SECTION V. Subsections 5-7-1.C, Application for License, 5-7-1.D, Fees and Display of License, 5-7-1.E, Violations and Penalties, 5-7-1.F, Tax Payment; When Due, Penalty, of Chapter 7, Entertainment Device License, of Title V (Finance and Business Regulations) of the Renton Municipal Code, are amended as follows: C. Application for License: 1. Application for such license shall be made to the Finance Director Administrator, or such person as may bo designated by tho Finance Diroctor in such form and containing such information as the Finance Director Administrator may require and on forms to be furnished by the City unto the applicant. Said application form shall contain, among others, the following information: 7 ORDINANCE NO. 5688 a. The name of the applicant, owner, partner or officer who has an interest in the business or entity of such licensee, together with the names and addresses of any other party having a proprietary interest therein. b. The residence and business address of the applicant and owner or owners. c. Whether any such license previously issued by the City or any other governmental entity had ever been suspended, revoked or cancelled; if so, for what cause and the dates and circumstances of the suspension, revocation or cancellation thereof. d. The total number of entertainment devices at the location for which the license is issued. 2. Upon receipt of a completed application form, the Finance Director Administrator shall issue such license applied for in accordance with the provisions of this Section, provided, however, that the applicable license fees, together with any delinquent fees that may then be due, shall first be paid unto the Finance Director Administrator. D. Fees and Display of License: The fee to be paid hereunder, for each entertainment device, as herein defined, shall be the sum of thirty dollars ($30.00) per quarter, per machine, or an annual fee for each such entertainment device of one hundred twenty dollars ($120.00). The license shall be issued on a quarterly basis. Each license issued hereunder under this section shall be kept in prominent display at the location for which same has been issued. The license 8 ORDINANCE NO. 5688 fee is not transferable, and the fee thorofor is not refundable. The license shall display the total number of machines licensed for operations at the location. ]n no event such license fee shall exceed three thousand dollars ($3,000) per year at a single location. E. Violations and Penalties: Any person guilty of violating or failing to comply with any of the provisions of this Section or furnishing false information on any application for a license shall be doomed guilty of a misdemeanor and, if convicted, upon conviction thoroof shall be punished by a fine in any sum not oxcooding up to one thousand fivo hundred dollars ($51000.00), and/or fey imprisonment in tho City jail for a period not oxcooding up to ninety (90) calendar days, or by both such fino and imprisonment. F. T-a* License Fee Payment; When Due, Penalty: 1. The ta* license fee imposed by this Chapter shall be due and payable in quarterly installments and remittance thorofor thereof shall accompany each return made on or before the thirtieth (30th) day of the month next succeeding the quarterly period in which the ta* license fee accrued. 2. There shall be added a penalty, for each payment due, if such payment is not made by the due date thoroof, as follows: a. A ten percent (10%) penalty, with a minimum of two dollars ($2.00) for the first seventeen (17) calendar days of delinquency. 9 ORDINANCE NO. 5688 b. A fifteen percent (15%) penalty, with a minimum of four dollars ($4.00) for a delinquency greater than seventeen (17) calendar days but less than forty (40) calendar days. c. Any delinquency of forty (40) calendar days or more shall be deemed a violation of this subsection. SECTION VI. Chapter 8, Gambling Tax, of Title V (Finance and Business Regulations) of the Renton Municipal Code, is amended as follows: CHAPTER 8 GAMBLING TAX SECTION: 5-8-1: City Of Renton Defined 5-8-2: Laws Incorporated By Reference 5-8-3: Punchboards Prohibited 5-8-4: Gambling Devices; License Required 5-8-5: Tax Levied 5-8-6: Administration, Collection Of Tax 5-8-7: Declaration Of Intent Required 5-8-8: Tax Payment; When Due, Penalty 5-8-9: Copy Of Application Submitted 5-8-10: Refusal To Pay Tax; Penalty 5-8-11: Rules And Regulations; Collection Of Tax 5-8-12: Mayor And Finance Administrator; Power To Enter Into Contracts 5-8-13: Records 5-8-14: Revocation, Suspension Of License 5-8-15: List Of Licenses Required 5-8-16: Overpayment Or Underpayment Of Tax 5-8-17: Underpayment Of Tax Additional To Others; Debt To Municipality 5-8-1 CITY OF RENTON DEFINED: (Rep. by Ord. 5414, 10-20-08) 5-8-2 LAWS INCORPORATED BY REFERENCE: 10 ORDINANCE NO. 5688 The provisions of Chapter RCW 9.46 R€W (Gambling - 1973 act), as it exists or may be amended one copy of which is on file with tho City Clerk for inspection, are hereby incorporated by reference as if fully sot forth. 5-8-3 PUNCHBOARDS PROHIBITED: (Rep. by Ord. 5274, 4-16-07) 5-8-4 GAMBLING DEVICES; LICENSE REQUIRED: No gambling activity of any kind or nature shall be permitted without a valid license issued by the Washington State Gambling Commission ("Gambling Commission") as provided by law. Any person, firm or corporation who conducts any such gambling activity without such license shall be guilty of a gross misdemeanor or misdemeanor, and may be prosecuted, when appropriate, as authorized by RCW 9.46.192, (Cities and town - Ordinance enacting certain sections of chapter - Limitations - Penalties) as it exists or may be amended, in the Renton Municipal Court, as authorized by RCW 9.46.193, (Cities and towns - Ordinance adopting certain sections of chapter - Jurisdiction of courts), as it exists or may be amended. The conduct of any such gambling activity without a license or beyond the scope specified in such license as required under Sstate law is hereby declared a common nuisance and shall be subject to abatement by injunction or as otherwise provided by law. 5-8-5 TAX LEVIED: Pursuant to chapter 218, Laws of Washington, 1973 First Extraordinary Session, and as theroaftor amended by chapters 135 and 155, Laws of 11 ORDINANCE NO. 5688 Washington. 1974 Third Extraordinary Session RCW 9.46 (Gambling - 1973 act), as it exists or may be amended, there is hereby levied upon all persons, associations and organizations who have been duly licensed by the Washington State-Gambling Commission, as authorized by law, the following tax: A. For the conduct or operation of any bingo games and raffles, a tax rate of five percent (5%) of the gross receipts received thorofrom, less the actual net amount awarded as cash or merchandise prizes. No tax shall be imposed on the first ten thousand dollars ($10,000) of gross receipts less the amount awarded as cash or merchandise prizes from bingo games and raffles conducted by any bona fide charitable or nonprofit organization as defined in RCW 9.46.0209 (Bona fide charitable or nonprofit organization), as it exists or may be amended. A tax rate of two and one-half percent (2.5%) shall be imposed on the gross receipts exceeding ten thousand dollars ($10,000) in a year, less the amount awarded as cash or merchandise prizes, from bingo games and raffles conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, as it exists or may be amended, whose purpose is to provide programs or facilities for meeting the basic health, education, or welfare needs to residents in Renton and other South King County Communities; B. For the conduct or operation of any pulltabs and punchboards, as defined in RCW 9.46.0273, as it exists or may be amended, a tax rate of five percent (5%) of the gross receipts from such pulltabs and punchboards; 12 ORDINANCE NO. 5688 C. For the conduct or operation of any licensed premises or facility used to play card games, as permitted by the above referenced Sstate law, a tax rate of five hundred dollars ($500.00) annually or ten percent (10%) of the gross receipts or revenue received from such activity, per establishment, whichever is greater, for the privilege of playing in card games. The minimum fee may be paid on a quarterly basis at the rate of one hundred twenty five dollars ($125.00) per quarter. Any balance due shall be paid as set forth in RMC 5-8-8, as it exists or may be amended. Each such licensee shall promptly furnish unto the Finance Administrator, City of Ronton, a true and correct copy of all semiannual reports filed with tho Stato of Washington Gambling Commission and such reports shall bo duo tho City within five (5) days aftor samo havo boon filed with tho aforementioned Stato agency. D. To conduct and operate amusement games a tax of two percent (2%) of the gross revenue received therefrom less the actual net amount paid for as prizes. E. (Rep. by Ord. 5414, 10-20-08) 5-8-6 ADMINISTRATION, COLLECTION OF TAX: The administration and collection of the tax imposed by this Chapter shall be by the Finance Administrator and in strict pursuance of the rules and regulations as may be adopted by the Washington Stato Gambling Commission from time to time. The Finance Administrator shall have the authority to adopt, at*4 publish, and/or enforce sueh rules and regulations as may be reasonably necessary to 13 ORDINANCE NO. 5688 determine the amount of taxes and enable the collection of tke-taxes imposed hereby. 5-8-7 DECLARATION OF INTENT REQUIRED: A. For the purpose of properly identifying the person, association and organization subject to any tax imposed by this Chapter, any such person, association or organization intending to conduct or operate any gambling activity authorized by the above specified laws, e^as they exist or may be amended as same may bo amended hereafter, shall, prior to commencement of any such activity, file with the Finance Administrator, City of Ronton, a sworn declaration of intent to conduct or operate such activity, together with a true and correct copy of the license issued by the Washington Stato Gambling Commission or any renewal or extension of such license or temporary license. B. Thereafter, for any period covered by such Sstate license, or any renewal or extension thereof, any person, association or organization shall, on or before the fifteenth (15th) day of the month following the end of the month in which the tax accrued, file with the Finance Administrator a sworn statement, under the penalty of perjury, on a form to be provided and prescribed by the Finance Administrator, for the purpose of ascertaining the tax due for the preceding month period. 5-8-8 TAX PAYMENT; WHEN DUE, PENALTY: A. The tax imposed by this Chapter shall be due and payable in monthly installments and remittance thorofor shall accompany each return made on or 14 ORDINANCE NO. 5688 before the fifteenth (15th) day of the month t*e*t succeeding the month in which the tax accrued. Except, for a person, association or organization that had taxes due in the amount of ten thousand dollars ($10,000) or less in the previous calendar year, the tax imposed by this Chapter shall be due and payable in quarterly installments and remittance thorofor shall accompany each return made on or before the thirtieth (30th) day of the month «e*t succeeding the quarterly period in which the tax accrued. B. There shall be added a penalty, for each payment due, if such payment is not made by the due date thoroof, as follows: 1. A ten percent (10%) penalty, with a minimum of two dollars ($2.00) for the first seventeen (17) calendar days of delinquency. 2. A fifteen percent (15%) penalty, with a minimum of four dollars ($4.00) for a delinquency greater than seventeen (17) calendar days but less than forty (40) calendar days. 3. Any delinquency of forty (40) calendar days or more shall be deemed a violation of this Section. 5-8-9 COPY OF APPLICATION SUBMITTED SUBMITTED: Each person, association or organization licensed by the Washington State Gambling Commission shall likewise submit to the Finance Administrator a true and correct copy of any application made to sueft the Gambling Commission for a license, together with any and all related amendments thoroof. Such copy shall be submitted at or prior to the filing of the first tax return due under this section 15 ORDINANCE NO. Sfiftft horoundor. In addition, each such licensee shall promptly furnish unto the City of Renton, a true and correct copy of all reports filed with the Gambling Commission and such reports shall be due the Citv within five (5) calendar days after same have been filed with the Gambling Commission. 5-8-10 REFUSAL TO PAY TAX; PENALTY: Any person, business entity, association or organization that shall fail, neglect or refuse to pay the tax herein required or that shall wilfully willfully disobey any rule or regulation promulgated by the Finance Administrator hereunder, shall be guilty of a misdemeanor, and if upon convicted ten thereof, shall be punished by imprisonment in the City jail for not more than ninety (90) days, or by a fine up_ to of not more than fivo hundred one thousand dollars ($500.001,000.00)r-ef beth and/or imprisonment up to ninety (90) calendar days. Any such fine shall be in addition to any tax and penalty+es required. All license holders, officers, directors and managers of any organization or association conducting gambling activities shall be jointly and severally liable for the payment of said tax and penalties, and for the payment of any fine imposed horoundor. 5-8-11 RULES AND REGULATIONS; COLLECTION OF TAX: The Finance Administrator, or his authorized representative, shall adopt, publish and/or enforce such rules and regulationSifl-et-itt consistent with this Chapter,, as may be necessary to enable the prompt audit and collection of the any tax and penaltyjes imposed by this Chapter; prescribe and issue the appropriate forms for determination and declaration of the amount of tax to be paid, and have the 16 ORDINANCE NO. 5688 power to enter into contracts with other municipalities and/or Sstate agencies for the collection of the tax imposed on gambling activities conducted within the City of Renton. 5-8-12 MAYOR AND FINANCE ADMINISTRATOR; POWER AUTHORITY TO ENTER INTO CONTRACTS: The Mayor and Finance Administrator shall have the power authority to enter into contracts with other municipalities and/or Sstate agencies for the enforcement of applicable Sstate laws, rules and regulations, and City ordinances relating to all gambling activities. 5-8-13 RECORDS: A. It shall be the responsibility of any license holder, person, officer, director and/or manager of any organization conducting any gambling activity as licensed by the Washington State Gambling Commission and taxed under the provisions of this Chapter to provide access at all reasonable times to all electronic and other financial records, including bank deposits, invoices, accounts payable, records of all foos charged, together with dates thereof, and related financial statements as the Finance Administrator, or his authorized representative, or any bona fide law enforcement representative of the City of Renton may require in order to determine that license holder's, person's, officer's, director's, manager's, business entity's, association's and/or organization's fell compliance with this Chapter and all Gambling Commission rules and regulations, as they exist or may be amended adopted or hereafter adopted by tho Stato of Washington Gambling Commission. 17 ORDINANCE NO. 5688 B. Each license holder, person, business entity, association and/or organization engaging in any activity taxable under this Chapter, as it exists or may be amended or as same may bo amended from time to time, shall maintain true, complete and accurate records respecting that activity which truly, completely and accurately disclose all information and data necessary to determine the taxpayer's tax liability horoundor during each tax period. Such records shall be kept and maintained for a period of not less than throe six (36) years. In addition, all information and items required by the Washington State Gambling Commission under WAC Title Chapter 230 08 WAC (Gambling commission), as it exists or may be amended, and by the United States Internal Revenue Service respecting taxation, shall be kept and maintained for the periods required by those governmental agencies. All books, records and other itoms required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit, at any time, with or without notice, at the place where such records are usually kept, upon demand by the Finance Administrator or his dosignoo, for the purpose of enforcing the provisions of this Chapter. 5-8-14 REVOCATION, SUSPENSION OF LICENSE: In the event any license issued by the Washington Stato Gambling Commission is suspended or revoked, then the license holder, person, business entity, association or organization affected by such suspension or revocation shall 18 ORDINANCE NO. 5688 immediately notify, in writing, the Fin a nee Administrator, in writing, of such action, together with a true copy of such notice of suspension or revocation. 5-8-15 LIST OF LICENSEES REQUIRED: It shall further bo tho responsibility of Tthe Finance Administrator shall to keep on file a complete and up-to-date list of the licensees issued authorized by the Washington Stato Gambling Commission who operate in the Citv of Renton, as samo is made available at said office, which information shall include the name, address, type of license and license number of each such licensee. Nothing in this provision shall require the Citv to seek or obtain licenses from the Gambling Commission. 5-8-16 OVERPAYMENT OR UNDERPAYMENT OF TAX: If, upon written application by a taxpayer for a refund, or upon afty-the City's examination of the returns or records of any taxpayer, it is determined by the Finance Administrator, or his dosignoo, that within throo (3) two (2) years immediately preceding receipt by tho Finance Administrator of the application by tho taxpayer for a refund or examination, consistent with RCW 4.16.130 (Action for relief not otherwise provided for), as it exists or mav be amended &h in tho absonco of such an application, within tho throo (3) yoars immodiatoly procoding—tne—commoncomont—by—the—Finance—Administrator—ef—sueh examination: A. A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due the City of Renton within such period of throo 19 ORDINANCE NO. 5688 (34 two (2) years shall be credited to the taxpayer's account or shall be credited refunded to taxpayer at the taxpayer's option. B. A tax or other foo has been paid which is loss than that properly duo, or no tax or other fco has boon paid, the Finance Administrator shall mail a statement to tho taxpayer showing tho balance duo, including the tax amount or penalty assessment and foes, and it shall bo a separate, additional violation of this Chapter, both civil and criminal, if tho taxpayer fails to make payment in full within ton (10) calendar days after such mailed notico The right of refund because of overpayment of tax by any taxpayer, if no written application is filed with the Administrator, shall expire two (2) calendar years from the date such payment was made, consistent with RCW 4.16.130, as it exists or mav be amended. 5-8-17 UNDERPAYMENT OF TAX ADDITIONAL TO OTHERS; DEBT TO MUNICIPALITY: The tax horoin levied under this section shall be additional to any license fee or tax imposed or levied under any law of the City of Renton, except as horoin otherwise expressly provided. A. In accordance with RCW 9.46.110(4), as it exists or mav be amended, Aany tax due and unpaid under this Chapter and all penalties or fees shall be become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010 (Priority of tax lien), as it exists or mav be amended. The lien shall attach on the date the tax becomes due 20 ORDINANCE NO. 5688 and shall relate back and have priority against real and personal property to the same extent as ad valorem taxes, and constitute a debt to the City of Renton, a Mmunicipal corporation, and may be collected by court proceedings the same as any other debt in like amount, which remedy shall be in addition to all other existing remedies. B. A tax or other fee that has been paid which is less than that properly due, or if no tax or other fee has been paid, the Administrator shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessment and fees, and it shall be a separate, additional violation of this Chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten (10) calendar days after such mailed notice. &C. The City's right of recovery by the City from the taxpayer for any tax provided horoundor, if collection action has not vet commenced, shall be outlawed after the expiration of expire three (3) calendar years from the date said tax became due, unless the Citv is able to show by a preponderance of the evidence that the taxpayer engaged in fraud, any material misrepresentation, and/or a refusal to comply with a reasonable request for access to or a production of any material or potentially material electronic and other financial record; or the taxpayer executed a written waiver the expiration date. Tho right of rocovory against the City of Ronton bocauso of ovorpaymont of tax by any taxpayer shall bo outlawed aftor tho expiration of throo (3) calendar yoars from tho dato such payment was made 21 ORDINANCE NO. 5688 SECTION VII. This ordinance shall be effective upon its passage, approval, and thirty (30) calendar days after publication. PASSED BY THE CITY COUNCIL this 13th day of May , 2013. Bonnie I. Walton, City Clerk APPROVED BY THE MAYOR this 13th day of May , 2013. Denis Law, Mayor Approved as to form: Lawrence J. Warren, City Attorney :• <~r • < Date of Publication: 5/17/2013 (summary) •. u_-j ORD:1787:4/22/13:scr 22