HomeMy WebLinkAbout3924 ORDINANCE NO. %~
AN ORDINANCE amending Ordinance No. 3187,
Section 2.
THE CITY COUNCIL OF THE CITY OF BREMERTON DOES HEREBY ORDAIN:
SECTION 1:
Section 2 of Ordinance No. 3187 is hereby amended as
follows:
Persons Subject to Tax - Tax Rates: There is hereby 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 of
Bremerton, Washington:
{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 (5%) for
the first $10,000.00 received in one year; ten percent (10%) of
any receipts over $10,000.00;
(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 ten percent (10%);
(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 (2%);
(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 RCW 9.46.020(3), 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 ($5,000.00) 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 (10%);
(f) Any punchboards or pull-tabs, any organization
qualifying as a bona fide charitable or non-profit 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 Treasurer of the City of
Bremerton and shall remit to the City of Bremerton and there is
hereby levied an excise or tax computed at the rate of four
percent (4%) based on 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 or play;
(g) Card playing, in the amount of twenty percent (20%)
of the gross receipts received as fees charged persons for the
privilege of playing in card games;
(h) Fund raising events, fund raising events as defined
by RCW 9.46.020(23) in the amount of ten percent (10%) 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: Ordinances 3197, 3252, 3331, 3740 and 3852,
Sections 1 and 2 of Ordinance 3670 and any Ordinance in conflict
herewith are hereby repealed.
APPROVED by the City Council on the first reading this
day of ~-~c-- , 1984.
PASSED by the City Council of the City of Bremerton, signed
by the Mayor and attested to by the City Clerk in authentication
of such passage this ~_~7--day of ~?.~- , 1984.
MORRIE DAWKINS, Mayor
ATTEST:
KATHLEEN L. McCLUSKEY, Clerk
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