HomeMy WebLinkAbout5116 ORDINANCE NO. 5 l < <P
AN ORDINANCE of the City Council of the City
of Bremerton, Washington, amending Section 3.72.020 of
the Bremerton Municipal Code relating to gambling tax
WHEREAS, the City Council desires to amend subsection 3.72.020(g) of
the Bremerton Municipal Code to reduce the ta.x for player funded social card games
from twenty percent (20%) to ten (10%); and
WHEREAS, the City Council also desires to make format changes to
provisions of section 3.72.020 for consistency; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 3.72.020 of the Bremerton Municipal Code entitled
"Persons Subject to Tax — T� Rates" 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�/o�;
(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 5% . 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 t�able 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 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 $5 000 per year less the
amount paid for as prizes;
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(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 1( 0%�;
(� 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 f4}
percent 4�%�based upon the gross income received in the conduct of such activity,
computed by multiplying the number of chances played on said boazd 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 inerchandise awarded.
(g) (1) Social card games (player funded), in the amount of �ten percent
l�o�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 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.
SECTION2. Severabilitv. If any one or more sections, subsections, or
sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall
not affect the validity of the remaining portion of this Ordinance and the same shall
remain in full force and effect.
SECTION3. Effective Date. This ordinance shall take effect and be in
force ten (10) days from and after its passage, approval and publication as provided by
law.
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PASSED by the City Council the � day of , 2010
K WOFF , Council President
Approved this —���� day of , 2010
�
PAT Y N , Mayor
ATTEST: APPROVED AS TO FORM:
�
" CAROL TGE , CiTy lerk ROGER A. LUBOVIC
Attorney
PUBLISHED the � day of , 2010
EFFECTIVE the ay of , 2010
ORDINANCE NO. '�
R:\Legal\Legal\Ordinances�Finance\Gambling Tax.doc
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AFFIDAVIT OF PUBLICATION
Account #42742 AD #262825
STATE OF WASHINGTON
COUNTY OF KITSAP
I, Laura Wessels, 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
KITSAP SUN; that said newspaper has been approved as a legal newspaper by order of the Superior Court
of the County 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, a weekly newspaper in 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 an advertisement as it was
published in regular issues (and not in supplement form) of said newspaper on the following date, to wit:
And on July 12, 2010 such newspaper was regularly distributed to its subscribers during all of said period.
The full amount of the fee charged for the foregoing publication is the sum of $36.45. This amount has not
been paid in full.
1� 4 1 �
(Signature of Principal Clerk)
Subscribed and sworn to before me this day of July 21, 2010.
SST y M
• �►�.
0>r,� -
Notary Public in and for the State of Washington, Kitsap County. J1; p ** •
��i '� •. •
ORDINANCE NO. 5116
AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3.72.020
of the Bremerton Municipal Code relating to gambling tax.
PASSED by the City Council on the 7th day of July, 2010.
The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600,
Bremerton, WA 98337.
July 12, 2010 . .............................Ad #20102944