HomeMy WebLinkAboutORD 5414Amends ORD 3773
CITY OF RENTON,WASHINGTON
ORDINANCE NO.5414
AN ORDINANCE OF THE CITY OF RENTON,WASHINGTON,
AMENDING CHAPTER 8,GAMBLING TAX,OF TITLE V (FINANCE
AND BUSINESS REGULATIONS)OF ORDINANCE NO.4260 ENTITLED
"CODE OF GENERAL ORDINANCES OF THE CITY OF RENTON,
WASHINGTON,"BY REPEALING THE DEFINITION OF "CITY OF
RENTON,"ADOPTING CHAPTER 9.45 RCW,AMENDING GAMBLING
TAX REGULATIONS,REPEALING SUBSECTION E OF 5-8-5,TAX
LEVIED,AND CHANGING REFERENCES OF "FINANCE DIRECTOR"
TO "FINANCE ADMINISTRATOR."
THE CITY COUNCIL OF THE CITY OF RENTON,WASHINGTON,DOES ORDAIN
AS FOLLOWS:
SECTION I.Section 5-8-1,City of Renton Defined,of Chapter 8,Gambling
Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled "Code of
General Ordinances of the City of Renton,Washington,"is hereby repealed.
SECTION II.Section 5-8-2,Laws Incorporated by Reference,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
The provisions of Chapter 9.46 RCW,one copy of which is on file with the City
Clerk for inspection,are hereby incorporated by reference as if fully set forth.
SECTION III.Subsection C of 5-8-5,Tax Levied,of Chapter 8,Gambling Tax,
of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled "Code of General
Ordinances of the City of Renton,Washington,"is hereby amended to read as follows:
C.For the conduct or operation of any licensed premises or facility used to
play card games,as permitted by the above referenced State law,a tax rate of five
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ORDINANCE NO.5414
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 Section 5-8-8.Each such
licensee shall promptly furnish unto the Finance Administrator,City of Renton,a
true and correct copy of all semiannual reports filed with the State of Washington
Gambling Commission and such report shall be due the City within five (5)days
after same has been filed with the aforementioned State agency.
SECTION IV.Subsection E of 5-8-5,Tax Levied,of Chapter 8,Gambling Tax,of
Title V (Finance and Business Regulations)of Ordinance No.4260 entitled "Code of General
Ordinances of the City of Renton,Washington,"is hereby repealed.
SECTION V.Section 5-8-6,Administration,Collection of Tax,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
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 State Gambling Commission from time to
time.The Finance Administrator shall adopt and publish such rules and
regulations as may be reasonably necessary to enable the collection of the tax
imposed hereby.
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ORDINANCE NO.5414
SECTION VI.Section 5-8-7,Declaration of Intent Required,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
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,or as same may be amended hereafter,
shall,prior to commencement of any such activity file with the Finance
Administrator,City of Renton,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 State Gambling Commission or any renewal or extension of such
license or temporary license.
B.Thereafter,for any period covered by such State license,or any renewal or
extension thereof,any person,association or organization shall on or before the
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.
SECTION VII.Subsection 5-8-8A,of Tax Payment;When Due,Penalty,of
Chapter 8,Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260
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ORDINANCE NO.5414
entitled "Code of General Ordinances of the City of Renton,Washington,"is hereby amended to
read as follows:
A.The tax imposed by this Chapter shall be due and payable in monthly
installments and remittance therefor shall accompany each return made on or
before the 15th day of the month next succeeding the month in.which the tax
accrued.Except,for a person,association or organization that had taxes due in
the amount $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 therefor
shall accompany each return made on or before the 30th day of the month next
succeeding the quarterly period in which the tax accrued.
SECTION VIII.Section 5-8-9,Copy of Application Submitted,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
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 such Commission for a license,
together with any and all amendments thereof.Such copy shall be submitted at or
prior to the filing ofthe first tax return due hereunder.
SECTION IX.Section 5-8-10,Refusal to Pay Tax;Penalty,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
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ORDINANCE NO.5414
Any person,association or organization that shall fail,neglect or refuse to pay the
tax herein required or that shall wilfully disobey any rule or regulation
promulgated by the Finance Administrator hereunder,shall be guilty of a
misdemeanor,and upon conviction thereof,shall be punished by imprisonment in
the City jail for not more than ninety (90)days,or by a fine of not more than five
hundred dollars ($500.00),or both.Any such fine shall be in addition to any tax
and penalties required.All 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
hereunder.
SECTION X.Section 5-8-11,Rules and Regulations;Collection of Tax,of
Chapter 8,Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260
entitled "Code of General Ordinances of the City of Renton,Washington,"is hereby amended to
read as follows:
The Finance Administrator or his authorized representative,shall adopt,publish
and enforce such rules and regulations not inconsistent with this Chapter as may
be necessary to enable the prompt collection of the tax and penalties 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 power to enter into
contracts with other municipalities and/or State agencies for the collection of the
tax imposed on gambling activities conducted within the City of Renton.
SECTION XI.Section 5-8-12,Mayor and Chief of Police;Power to Enter Into
Contracts,of Chapter 8,Gambling Tax,of Title V (Finance and Business Regulations)of
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ORDINANCE NO.5414
Ordinance No.4260 entitled "Code of General Ordinances of the City of Renton,Washington,"
is hereby amended by changing the title to "Mayor and Finance Administrator;Power to Enter
into Contracts,"and to read as follows:
5-8-12 MAYOR AND FINANCE ADMINISTRATOR;POWER TO ENTER
INTO CONTRACTS:
The Mayor and Finance Administrator 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.
SECTION XII.Section 5-8-13,Records,of Chapter 8,Gambling Tax,of Title V
(Finance and Business Regulations)of Ordinance No.4260 entitled "Code of General
Ordinances of the City of Renton,Washington,"is hereby amended to read as follows:
5-8-13 RECORDS:
A.It shall be the responsibility of any person,officer,director and 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 financial records,including
bank deposits,invoices,accounts payable,records of all fees 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 full compliance with this
Chapter and all rules and regulations adopted or hereafter adopted by the State of
Washington Gambling Commission.
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ORDINANCE NO._5_41_4_
B.Each person,association or organization engaging in any activity taxable
under this Chapter,or as same may be amended from time to time,shall maintain
records respecting that activity which truly,completely and accurately disclose all
information and data necessary to determine the taxpayer's tax liability hereunder
during each 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,shall be kept and maintained
for the periods required by those governmental agencies.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 the place where such records are usually kept,upon demand by
the Finance Administrator or his designee,for the purpose of enforcing the
provisions of this Chapter.
SECTION XIII.Section 5-8-14,Revocation,Suspension of License,of Chapter 8,
Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
In the event any license issued by the Washington State Gambling Commission is
suspended or revoked,then the person,association or organization affected by
such suspension or revocation,shall immediately notify,in writing,the Finance
Administrator of such action,together with a true copy of such notice of
suspension or revocation.
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ORDINANCE NO.5414
SECTION XIV.Section 5-8-15,List of Licenses Required,of Chapter 8,Gambling
Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled "Code of
General Ordinances of the City of Renton,Washington,"is hereby amended to read as follows:
It shall further be the responsibility of the Finance Administrator to keep on file a
complete and up to date list of the licenses issued by the Washington State
Gambling Commission as same is made available at said office,which
information shall include the name,address,type of license and license number of
each such licensee.
SECTION XV.Section 5-8-16,Overpayment or Underpayment of Tax,of Chapter
8,Gambling Tax,of Title V (Finance and Business Regulations)of Ordinance No.4260 entitled
"Code of General Ordinances of the City of Renton,Washington,"is hereby amended to read as
follows:
If,upon application by a taxpayer for a refund,or upon any examination of the
returns or records of any taxpayer,it is determined by the Finance Administrator,
or his designee,that within three (3)years immediately preceding receipt by the
Finance Administrator of the application by the taxpayer for a refund,or,in the
absence of such an application,within the three (3)years immediately preceding
the commencement by the Finance Administrator 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
(3)years shall be credited to the taxpayer's account or shall be credited to
taxpayer at the taxpayer's option.
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ORDINANCE NO.5414
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 Finance 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.
SECTION XVI.
30 days after publication.
This ordinance shall be effective upon its passage,approval,and
PASSED BY THE CITY COUNCIL this 20th day of_-=oc:..=..=t..::;.,;ob::::...;e::..:r'--__,2008.
Bonnie Walton,City Clerk
APPROVED BY THE MAYOR this 20th day of __o_c_t_o_b_er ,2008.
~~
Denis Law,Mayor
Approved as to form:
Lawrence 1.Warren,City Attorney
Date of Publication:10/25/2008 (summary)
ORD.1502:9/5/08:scr
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