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Home My WebLink AboutORD 5943CITY OF RENTON, WASHINGTON ORDINANCE NO. 5943 AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING GAMBLING TAX PROVISIONS IN SECTIONS 5-8-5, 5-8-8, AND 5-8-16 OF THE RENTON MUNICIPAL CODE, REPEALING SECTION 5-8-17 OF THE RENTON MUNICIPAL CODE, PROVIDING FOR SEVERABILITY, AND ESTABLISHING AN EFFECTIVE DATE. THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO ORDAIN AS FOLLOWS: SECTION I. All portions of the Renton Municipal Code in this ordinance not shown in strikethrough and underline edits remain in effect and unchanged. SECTION II. Sections 5-8-5, 5-8-8, and 5-8-16 of the Renton Municipal Code are amended, and section 5-8-17 of the Renton Municipal Code is repealed, as shown below. All other provisions in RMC 5-8 remain in effect and unchanged. 5-8-5 TAX LEVIED: Pursuant to Chapter 9.46 RCW (Gambling — 1973 act), as it exists or may be amended, there is levied upon all persons, associations and organizations who have been duly licensed by the 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, less the actual net amount awarded as cash or merchandise prizes. Ne tax shall be ampas d „p the f;. -+ + n 1 ORDINANCE NO. 5943 .-haritabl^ ^ efi+ ^ +,^ s it exists ^ may be amepHed No tax shall be imposed on the gross receipts 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, ^ "^s^ p6irpese is +^ r ;d^ r r f,,;l;+;^s for B. For the conduct or operation of any pulltabs pull tabs 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 dabs pull tabs and punchboards less the amount awarded as cash or prizes. 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 4ve ten percent (10%) of the gross receipts of of revenue received from such activity, per establishment, whichever is gFeater, for the privilege of playing in card games. The m;^;m„m fee may be paid ^n quarteF. Any balance due shall be paid as set forth in RMC 5-8-8, as it exists or may be amended. D. To conduct and operate amusement games, a tax of two percent (2%) of the gross revenue received therefrom less the aamount awarded-pa4 #ef as prizes. No tax shall be imposed on the first five thousand dollars ($5,000) of taxable receipts from amusement eames conducted by a bona fide charitable 2 ORDINANCE NO. 5943 or nonprofit organization as defined in RCW 9.46.0209, as it exists or may be -F1':TS:T:M:1 E. (Rep. by Ord. 5414, 10-20-08) 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 shall accompany each return made on or before the fifteenth ( St4+ last day of the month 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 shall accompany each return made on or before the thirtieth 4 last day of the month 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. Penalties shall be added in accordance with RCW 82.32.090(1) as it now exists or as it may be amended, as fellews: iLTi11 3 ORDINANCE NO. 5943 5-8-16 ^` ERIPAYnnPiT OF TAX ADMINISTRATIVE PROVISIONS: The administrative Drovisions in RMC 5-26 shall be fully ai)Dlicable to this chanter. rif, upen writteR application by a tax `', f.,r a Fefu nd E)F upon the City' e , �,, a y, ,+ . Y, .,f the returns er f aRy taxpayer, .J ,+ , r., Y 1 by the pr.,..ided fer1 as it exists E Fnay be amended: ed: •�4.. ter, :.... � �:�., �:.Q ...0.: �.C�.:.�.....", `•��. �.�..��C...:. �C. �, :.... � �.:� �:....:.Q.:.Q �.0�..... C'. `L7� at the taxpayeFfs eptien. ORDINANCE NO. 5943 eel eFat i en,a n d may be eel I eete d by GeUFt ,eTeee e dings the same as any et h e r debt 1•1+ hick remedy h^I� .Jibe, to n+orheF existing ac�r-i rr�i rce—a n6cmr� which rerrre a y-�,T c-;Ta a aTrrvrr-c�a rrrr0 the ca)Epaycr3rrevPFngz the aTcrrrce crcie, including the ccrx a-Fnezhi-reTpcnr� assessment a n d fees, afar --it shall --b e a sepaFate, additional P;o la-tme„—A-f this Chapter, beth eivil ;-I.Rd- G-FiMiRal, if the taxpayer fails te make payment in full withip C. The City's right of reeevery frepA the +-,...,aver fer - , to Of reel) e ., , ORDINANCE NO. 5943 SECTION III. If any section, subsection, sentence, clause, phrase or work of this ordinance should be held to be invalid or unconstitutional by a court or competent jurisdiction, such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other section, subsection, sentence, clause, phrase or word of this ordinance. SECTION IV. This ordinance shall be in full force and effect thirty (30) days after publication of a summary of this ordinance in the City's official newspaper. The summary shall consist of this ordinance's title. PASSED BY THE CITY COUNCIL this 18th day of November, 2019. APPROVED BY THE MAYOR this 18th day of November, 2019. Approved as to form: '44•ne �� Shane Moloney, City Attorney Date of Publication: 11/22/2019 (Summary) ORD:2079:10/16/19 Denis Law, Mayor �NNONAAA1111111111z r .* Of RE Af;- ",, * = SEAL _ ORAT ED\5 1 0