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Home My WebLink AboutORD 2919��. . , . ., � .�, t .» �,a.:,: .. • , ,. . , . � Amends Ord. #2g65 � Amended By Ord. #2949 CITY OF RENTON, WASHINGTON ORDINANCE N0. 2919 AN ORDINANCE OF TH� CITY OF RENTON, WASHINGTON, AMLr�ilING CHAPTER 20 OF TITLE VI, (POLICE REGULATIONS) OF ORDINANCE N0. 1628 , ENTITLED "CODE OF GENERAL ORDINANCES OF THE CITY OF RENTON, RELATING TO GAMBLING, IMPOSING CERTAIN TAX ON CARD ROOMS, PRESCRIBING ADDITIONAL RULES AND REGULATIONS . THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON DO ORDAIN AS FOLLOWS: SECTION I: Existing Section 6-2004 of Title VI (Police Regulations) of Ordinance No. 1628 , entitled "Code of General Ordinances of the City of Renton, is hereby amended to read as follows : Section 6-2004 (as am.ended) TAX LEVIED: In pursuance of Chapter 218 , Laws of Washingtori, 1973 First Extraordinary Sessions , and as amended by Chapter 135 and 155 , La�as of Washington, 1974 Third Extraordinary Session, there is hereoy levied upon alI persons , associations and organizations wh� have been duly licensed by the Ulashington State Gambling Commission, as authorized by law, the following tax: A. To conduct or operate any bingo games , raffles and amusement games a tax rate of ten percent (10%) of the gross revenu� received therefrom, less the � actual net ameunt paid by such person, association or organization for or as prizes ; B. For the conduct or operation of any pulltabs , a tax rate of five percent (5a/o) of the gross receipts from such pulltabs ; C. For the conduct or operation of any licensed premises or facility used to play social card games a tax rate of $500. 00, annually for the privilege of playing in card games , per establishment . Said fee may be paid on a quarterly basis at the rate of $125 . 00 per quarter. (1) Any licensee for the conduct of social card rooms now paying a tax to the City of Renton shall , upon effective date of this ordinance, receive a pro-rata credit of any pre-paid tax which such credit shall be applied on the annual tax hereinabove specified. (2) Each such licensee shall promptly furnish unto the Director of Finance, City of Renton, a true, complete and correct copy of all quarterly reports filed with the State of Washington Gambling Commission and such report shall be due th�' City within five (5) days aft;er same has been fil�ed wi�h the aforementioned State agency. � � � a� -1- � ; . r , . � .. � � � � , �: �• �.;:,� - , . . . ' SECTION II : Existing Section 6-2011 of Title VII, (Police Regulations) of Ordinance No . 1628 , entitled "Code of General Ordinances of the City of Renton" is hereby amended to read as follows : Section 6-2011 : (as amended) MAYOR AND CHIEF OF POLICE; POWER TO ENTER INTO CONTRACTS : The Mayor and Chief of Police shall have the power to enter into contracts with other municipalities and/or State agencies for the enforcement of applicable State laws , rules and regulations, and city ordinances relating to all gambling activities . A. It shall be the responsibility of any person, officer, director and manager of any organization conducting any gambling, I activity as licensed by the Washington State Gambling Commission and , taxed under th eprovisions of this ordinance to provide access at all I'� reasonable times to all financial records , including bank deposits , I invoices , accounts payable, records of all fees charged, together with dates thereof, and related financial statements as the Director of Finance or her authorized re resentative or an bonafide law P , Y enforcement representative of the City of Renton may require in order to determine full compliance with this Ordinance and all rules and regulations adopted or hereafter adopted by the State of Washington Gambling Commission. S. Each person, association or organization engaging in any activity taxable under this Ordinance, or as same may be amended from time to time , shall maintain records respecting that activity which truly, completly and accurately disclose all information and data necessary to determine the taxpayer' s tax liability hereunder during ea�h base tax period. Such records shall be kept and maintained for . a period of not less than three (3)years . In addition, all information and items required by the Washington State Gambling Commission under WAC 230-08, and the United States Internal Revenue Service respecting taxation, sha11 �6e kept and maintained for the periods required by those governmental agencies . � (1) All books, records and other items 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 theplace where such records are usually kept; upon demand by the Director of Finance or her designee, for the purpose -2- �-,�-� �:�u..' � " , • • . . of enfarcing the provisions of this taxing ordinance. SECTION III: There is hereby added a new Section entitled Section 6-2017 reading as follows : Section 6-2017 - OVERPAYMENT OR UNDERPAYMENT OF TAX: If upon application by a taxpayer for a refund or for an audit of his records , or upon any examination of the returns or records of any taxpayer, it is determined by the Finance Director, or her designee , that within three years immediately precedirig receipt by the Director of Finance of the application by the taxpayer for a refund, or an audit, or, in the absence of such an application, within the three years immediately preceding the commencement by the Director of Finance of such 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 three years shall be credited to the taxpayer' s account or shall be credited to taxpayer at the taxpayer' s option. No refund or credit shall be allowed with respect to the Director of Finance more than three years before the date of such application or examination. B. A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the Director of Finance 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 ordinance, both civil and criminal , if the taxpayer fails to make payment in full with ten (10) calendar days after such mailed notice. SECTION IV: There is hereby added a new section entitled Section 6-2018 reading as follows : Section 6-2018 : TAX ADDITIONAL TO OTHERS : DEBT TO NNNICIPALITY: The tax herein levied shall be additional to any II license fee or tax imposed or levied under any law or any other , 0 i - rd nance of the City of Renton, Washin ton, exce t as herein other � r wise expressly provided. -3- ,.1, , .'.. � . . . , . . •w:, . . A. Any tax due and unpaid under this Ordinance and all � penalties or fees shall be and constitute a debt to the City of Renton, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be i.n addition to all other existing remedies . B. The right of recovery by the City from the taxpayer for any tax provided hereinunder shall be outlawed after the expiration of three calendar years from the date said tax became due. The right of recovery against the City of Renton because of overpayment I ' of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made. SECTION V: Any and all ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION VI: This Ordinance shall be effective on and after April l, 1975 , upon its passage, approval and five days after its publication, unless otherwise provided for hereinabove. PASSED BY THE CITY COUNCIL this l�th day of P�larch, 1975 . Delores A. Mead, it Clerk APPROVED BY THE MAYOR this �7th day of March, 1375 . . .c ,��.c�t ;�/i�t D.(/( A�ry �arret�, Mayor " " '" ' Approved as to form: �� `�c,�, Gefard M. Shellan, City Attorney Date of Publication 3-2�.-�5 -4-