The URL can be used to link to this page

Home My WebLink About5238 ORDINANCE NO. 5238 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3 72 020 of the Bremerton Municipal Code entitled "Persons Subject to Tax — Tax Rates" relating to the taxation of punchboards and pull tabs WHEREAS, the City Council desires to amend Section 3 72 020 of the Bremerton Municipal Code relating to the taxation of punchboards and pull tabs and making other related amendments, 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 — Tax 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 (5 %), (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 ten thousand dollars ($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 (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 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 %), 1 Gambling Tax — Punchboards & Pull Tabs (f) z4 unehbeaFls- Punchboards or pull - tabs_ _ffi� Any organization qualifying as a bona fide charitable or nonprofit 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 make such intention known to the city treasurer, (42) 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 e e a tax computed at the rate of f „r per 44 * three percent 3� %lbased upon the gross income received in the conduct of such activity, computed by multiplying the number of chances played on said pI or pull -tab times the price or value of each individual chance for play, (�3) Any organization qualifying as a bona fide charitable or nonprofit 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 exetse -era 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 piLnchboard 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) Social card games (1) - Social card games (player funded), in the amount of ten percent (10 %) 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 anse 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. Severabikty If anyone 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 SECTION 3. ff ective 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 ec , PASSED by the City Council the da of 2013 y GREG JELER, Council President 2 Gambling Tax — Punchboards & Pull Tabs Approved this �� day of ��G�c , 2013 PATTY LE or ATTEST APPROVED AS TO FORM SHANNON CORIN, City Clerk R ER A LUBOVICH, City Attorney rye- 4 -ay PUBLISHED the of DYee/77 &r , 2013 EFFECTIVE thN�0011 _ _✓ day of �jjp,< . � , 201 ORDINANCE o � a R \Legal\ Legal \Ordmances\Finance \Gambling Tax (2013) docx 3 Gambling Tax – Punchboards & Pull Tabs AFFIDAVIT OF PUBLICATION Account #42742 AD #20138196 STATE OF WASHINGTON COUNTY OF KITSAP I, Christine Kendrick, 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 Dec 22, 2013 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 $38 57 This amount has not been paid in full 0 � I JA Ifc/ (Signature of Principal Clerk) Subscribed and sworn to before me this day of December 26, 2013 Notary Public in and for the State of Washington, Kitsap County CASSANDRA A CAPAS Notary Public State of Washingron My Comrnissoon Expires February 04, 2014 ORDINANCE NO 5238 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending Section 3 72 020 of the Bremerton Municipal Code entitled "Persons Subject to Tax -- Tax Rates" relating to the taxation of punchboards and pull tabs PASSED by the City Council on the 18th day of December, 2013 The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600, Bremerton, WA 98337 December 20, 2013 AD# 20138196