HomeMy WebLinkAbout1586 ORDINANCE NO. 1586
AN ORDINANCE imposing a tax for the act or privilege of engaging in
business as an operator of certain mechanical devices, commonly known as slot
machines, defining terms used in this ordinance, and providing for the keeping
of books and records, the filing of returns and the payment of said tax.
THE CITY OF BRE}~ERTON DOES ORDAIN:
Section 1. Definitions for the purposes of this ordinance:
(a) The word "operator" as used herein means the person to whom gross
operating income accrues as a result of the operation of the mechanical devices
described herein whether such person is the owner or lessee thereof.
(b) The term "gross operating income" means the gross amount paid in by
every player during each calendar month, less the amount of gross pay-outs made
to such players, but without any deduction for amounts paid out to persons on
~hose premises the mechanical device is located or amounts paid out for any other
purposes whatsoever.
(c) The term ~pay-out;' as used herein, means any cash payment automatically
returned to a player by the mechanical device, or any cash, merchandise or thing
of value won by or given to the player by or on behalf of the operator.
(d) The word "player," as used herein, means the person to whom a pay-out
a c c rile s,
ORDINANCE NO. 1586 (cont)
(e) The word "club" means an organization of persons, incorporated or
unincorporated, operated solely for fraternal, benevolent, educational, athletic,
or social purposes and not for pecuniary gain.
Section 2. That certain clubs in the City of Bremerton are operating
mechanical devices commonly known as slot machines as defined by state law (Rem.
Rev. Stat., Section 2472-1) pursuant to the provisions of state law (Rem. Rev. Stat.,
Section 2472-2) and are paying to the State of Washington a tax on thc gross incom~
of such mechanical devices as required by state law (Rem. Rev. Stat., 8370-96 6o
8370-101, incl.). The tax hereinafter imposed is for 'the purpose of supporting thc
City government and shall be collected by the City Treasurer and deposited in the
general fund of the City of Bremerton.
Section 3. From and after the first day of January, 1945, there is hereby
levied and there shall be collected from every person a tax for the act or privi-
lege of engaging in business as an operator of certain mechanical devices commonly
known as slot machines. The amount of tax on such business Shall be equal to the
gross operating income of the business multiplied by the rate of l0 per cent.
Section 4. It shall be the duty of the operator of such mechanical devices
to keep books and records and to preserve the same for a period of one year,
showing the name of the operator, a description of such devices, the gross oper-
ating income therefrom, all information required by the tax commission of the
State of Washington, either by law or by regulation, and all such records shall
be open to examination at any time by the City Treasurer or his duly authorized
agents.
Section 5. The taxes imposed hereunder shall be due and payable in bi-monthll
installments, and remittance therefor shall be made on or before the 15th day of
each odd-numbered month of each calendar year next succeeding the end of the bi-
monthly period in which the tax accrued. The t~xpayer, on or before said 15th day
of said month, shall make out and sign. a return,., upon such forms and setting forth
such information as the City Treasurer may require, showing the amount of the
tax ~or which he is liable for the preceding bi-monthly period and transmit the
same to the City Treasurer together with a remittance for said amount. The City
Treasurer may require the taxpayer to submit a duplicate copy of the return
required by law to be filed with the state tax commission, and may in his
discretion require sworn returns from any taxpayer setting forth such additional
information as he may deem necessary to correctly determine tax liability,
Section 6. Nothing in this ordinance shall be construed to legalize any
activity now or hereafter declared to be in violation of the laws of the State of
Washington or the City of Bremerton, but the legality of any such activity shall
not be a defense or bar to the collection of any tax imposed thereon by this
ordinance.
Section 7. Any person who shall violate any of the provisions of this
ordinance, including the manager, trustees, or director of any club or corporation
shall be deemed guilty of a misdemeanor and on conviction thereof shall be fined
any sum not exceeding ~ZO0.O0 or by imprisonment in the city jail not exceeding
90 days, or by both such fine and imprisonment. Every delay of l0 days in filing
any return or paying any tax herein required shall constitute a separate offence.
Section 8. If any sectiOn or part of this ordinance is declared to be
invalid, unlawful or unconstitutional, such invalidity shall not affect the
remaining portions of this ordinance.
APPROVED on first reading this 22nd day of November, 1944.
PASSED on final reading this 29th day of November, 1944.
Attest: Mayor
~City Clerk
State of Washington