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Home My WebLink About4764 ORDINANCE NO. 4764 AN ORDINANCE amending existing gambling tax rates pursuant to RCW 9.46 and establishing a new tax rate for house banked card games and amending Chapter 3.72 Gambling Tax of the Bremerton Municipal Code. Section 1. Amendment. Section 3.72.020 of the Bremerton Municipal Code is hereby amended to read as follows: 3.72.020 PERSONS SUBJECT TO TAX - TAX RATES. There is levied upon all persons, associations, and organizations conducting or operating within this jurisdiction any of the activities listed below, a tax in the following amount to be paid to the city: (a) Bingo, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five percent; (b) Raffles, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five percent. No tax shall be imposed on the first $10,000 gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined in Chapter 9.46 RCW; (c) Amusement games, in the amount sufficient to pay the actual costs of enforcement of the provisions of this chapter, which shall not exceed the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise, which are actually awarded as prizes during the taxable period, multiplied by the rate of two percent; (d) Charitable organizations, no tax shall be imposed under the authority of this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, as defined in Chapter 9.46 RCW, which organization has not paid operating or management personnel and has gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding five thousand dollars per year less the amount paid for as prizes; (e) Fishing derbies, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded for prizes during the taxable period, multiplied by the rate often percent; (f) Any punchboards or pull-tabs, any organization qualifying as a bona fide charitable or nonprofit organization pursuant to the provisions of Chapter 9.46 and any person, association or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to RCW Chapter 9.46 shall make such intention known to the city treasurer; ( 1 ) Any organization pursuant to the provisions of Chapter 9.46 RCW and any person, association or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and there is hereby levied an excise or tax computed at the rate of four (4) percent based upon the gross income received in the conduct of such activity, computed by multiplying the number of chances played on said board or pull-tab times the price or value of each individual chance for play. (2) Any organization qualifying as a bona fide charitable or non-profit organization pursuant to the provisions of Chapter 9.46 RCW, who desires to utilize punchboards or pull-tabs pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and there is hereby levied an excise or tax computed at the rate often percent (10%) based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes. Gross income received in the conduct of such activity, computed by multiplying the number of chances played on said Gambling Tax.ord Page I board or pull-tab times the price or value of each individual chance or play. Cash or merchandise awarded is computed by the amount of cash paid or cost of merchandise awarded. (g) (1) Social card games (player funded), in the amount of twenty percent of the gross receipts received as fees charged persons for the privilege of playing in card games; (2) Social card games (house banked) in the amount of two percent (2%) of the gross receipts received by the house from such social card games. (h) Fund-raising events, as defined by RCW 9.46.0233 in the amount often percent of the net receipts derived from the fund-raising event. For the purpose of this section, "net receipts" means all money received by an organization during a given period of time, less the amount of money paid out as cash prizes during the same period of time. No additional expenditures which arise from the conducting of the fund-raising event shall be deducted for purposes of reducing the gross receipts to arrive at the net receipt. Section 2. Effective Date. This ordinance shall become effective ten (10) days after passage and publication. APPROVED by the City Council of the City of Bremerton this 13th day of June, 2001. PASSED by the City Council of the City of Bremerton this 202 day of June, 2001. c_~ ~.~oHN LAW, Council President Approved this ~(~ dayof ~ ,2001. ATTEST: KATHLEEN L. McCLUSKE¥, City Clerk EFFECTIVE DATE 7- [,.-o I PUBLICATION DATE -- ORDINANCE NUMBER ...... '-/7/,,'/ Gambling Tax.ord Page 2 ~ AFFIDA VIT OF PUBLICATION County of Kitsap, State of Washington No. 141560 I, Melinda Monroe, being first duly sworn on oath, deposes and says: That she is now, and at all times embraced in the publication herein mentioned was the principal clerk of the printers and publishers of THE SUN; that said newspaper has been approved as a legal newspaper by order of the /superior Court of the Count of Kitsap, in which County it is published and is now and has been for more than six months prior to the date of the publication hereinafter referred to, published in the English language continually as a daily newspaper in Bremerton, Kitsap County, Washington, and is now and during all of said time, was printed in an office maintained in the aforesaid place of publication of said newspaper; that the following is a true text of a legal advertisement as it was published in regular issues (and not in supplement form) of said newspaper on the following dates, to wit: June 26,2001 during all of said period. That the full amount of the fee charged for the foregoing publication is the sum of $216.71 which amount has not been paid in full. ~ Q'lYl~~ (Signature of Principal Clerk) Subscribed and sworn to before me this day of July 3, 2001. \\\\1\1 \ II I flU/;? ,-\\\\ \,N N BL 111// v ""I>- -1 II $: v.......... )' l' ~ ~::::- ..... ..... ~ ~ /."'OTA!i)-...... % == (fl i 7-30-02 ~ == -= ". /:! : 2 := :::-y.......... lJBL\C,:O::::- ~ ~"" ..' J..... 2 -/ \' to .0" i,." ....:~ -/ 0 .......... ~v ,,' 111// ~ WAS 0-\ \\,-v III1 \\\\ llilllll\\\\I\ AN ORDINANCE amending existing gambling tax rates pursuant to RCW 9.46 and establishing a new tax rate for house banked card games and amending Chapter 3.72 Gambling Tax of the Bremerton Municipal Code.- ORDINANCE NO. 4764' YL-}Urnu ..XOlu ~ Notary Public in and for the State of Washington, Kitsap County. Section 1. Amendment. Section 3.72.020 of the Bremerton Municipal Code is hereby amended to read as fo1lows:- 3.72.020 PERSONS SUBJECT TO TAX - TAX RATES.- There is levied upon all persons, associations, and organizations conducting or operating within this jurisdiction any of the activities listed below, a tax in the following amount to be paid to the city:- --(a) Bingo, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five percent;- --(b) Raffles, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded as prizes during the taxable period, multiplied by the rate of five percent. No tax shall be imposed on the first $10,000 gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization as defined in Chapter 9.46 RCW;- ..(c) Amusement games, in the amount sufficient to pay the actual costs of enforcement of the provisions of this chapter, which shall not exceed the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise, which are actually awarded as prizes during the taxable period, multiplied by the rate of two percent;- ..(d) Charitable organizations, no tax shall be imposed under the authority of this chapter on bingo, raffles or amusement games when such activities or any combination thereof are conducted by any bona fide charitable or nonprofit organization, as defined in Chapter 9.46 RCW, which organization has not paid operating or management personnel and has gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding five thousand dollars per year less the amount paid for as prizes;- ..(e) Fishing derbies, in the amount of the gross receipts therefrom, less the amount of money paid in cash and amounts paid for merchandise which are actually awarded for prizes during the taxable period, multiplied by the. rate of ten percent;- ..(f) Any punchboards or pull-tabs, any organization qualifying as a bona fide charitable or nonprofit organization pursuant to the provisions of Chapter 9.46 and any person, association or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to RCW Chapter 9.46 shall make such intention known to the city treasurer;- ....(1) Any organization pursuant to the provisions of Chapter 9.46 RCW and any person, association or organization who desires to utilize punchboards or pull-tabs as a commercial stimulant pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and there is hereby levied an excise or tax computed at the rate of four (4) percent based upon the gross income received in the conduct of such activity, computed by multiplying the number of chances played on said board or pull-tab times the price or value of each individual chance for play.- ....(2) Any organization qualifying as a bona fide charitable or non-profit organization pursuant to the provisions of Chapter 9.46 RCW, who desires to utilize punchboards or pull-tabs pursuant to Chapter 9.46 RCW shall remit to the City of Bremerton and there is hereby levied an excise or tax computed at the rate of ten percent (10%) based on gross receipts from the operation of the games less the amount awarded as cash or merchandise prizes. Gross income received in the conduct of such activity, computed by multiplying the number of chances played on said board or pull-tab times the price or value of each individual chance or play. Cash or merchandise awarded is computed by the amount of cash paid or cost of merchandise awarded.- ..(g) (1) Social card games (player funded), in the amount of twenty percent of the gross receipts received as fees charged persons for the privilege of playing in card games;- . . ....(2) Social card games (house banked) in the amount of two percent (2%) of the gross receipts received by the house from such social card games.- ..(h) Fund-raising events, as defined by RCW 9.46.0233 in the amount of ten percent of the net receipts derived from the fund- raising event. For the purpose of this section, "net receipts" means all money received by an organization during a given period of time, less the amount of money paid out as cash prizes during the same period of time. No additional expenditures which arise from the conducting of the fund-raising event shall be deducted for purposes of reducing the gross receipts to arrive at the net receipt.- Section 2. Effective Date. This ordinance shall become effective ten (10) days after passage and publication.- APPROVED by the City Council of the City of Bremerton this 13th day of June, 2001.- PASSED by the City Council of the City of Bremerton this 20th day of June, 2001.- June 26,