For the purposes of the ordinance codified in this chapter, the words and terms used shall have the same meaning as each has under Chapter 218, Laws of 1973, 1st Ex. Sess. and RCW Chapter 9.46, each as amended, and under the rules of the Washington State Gambling Commission, WAC Chapter 230, unless otherwise specifically provided or the context in which they are used herein clearly indicates that they be given some other meaning.
(Prior code § 5.16.010)
The city shall levy a one and one-half percent gambling tax on the gross revenue of all pull tab and punchboard operations within the city limits.
(Ord. 968 § 2, 1988)
Each of the various taxes imposed by the ordinance codified in this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to the city on or before the last day of the month next succeeding the quarterly period in which the tax accrued, that is, on January 31st, April 30th, July 31st, and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required:
A. 
Except as provided in subsection B of this section, whenever any person, association or organization taxable under this chapter conducting or operating a taxable activity on a regular basis discontinues operation of that taxable activity for a period or more than three consecutive weeks, or quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due under this chapter shall become due and payable, and such taxpayer shall, within ten days thereafter, make a return and pay the tax due.
B. 
Whenever it appears to the city clerk-treasurer that the collection of taxes from any person, association or organization may be in jeopardy, the city clerk-treasurer, after not less than thirty days' notice to the taxpayer, is authorized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually as the city clerk-treasurer shall deem appropriate under the circumstances.
(Prior code 55.16.030)
A. 
Administration and collection of the various taxes imposed by the ordinance codified in this chapter shall be the responsibility of the city clerk-treasurer. The taxpayer shall be required to swear and affirm that the information given in the return is true, accurate and complete.
B. 
The city clerk-treasurer is authorized, but not required, to mail to taxpayers forms for returns. Failure of the taxpayer to receive such a form shall not excuse a taxpayer from making the return and timely paying all taxes due. The city clerk-treasurer shall make forms available to the public in reasonable numbers in that office during regular business hours.
C. 
In addition to the return form, a copy of the taxpayer's quarterly report to the Washington State Gambling Commission, required by WAS 230-08 for the period in which the tax accrued, shall accompany remittance of the tax amount due.
(Prior code 0.16.040)
Taxes payable hereunder shall be remitted to the city clerk-treasurer on or before the time required by bank draft, certified check, cashier's check, personal check, money order, or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the draft or check is honored in the usual course of business, nor shall the acceptance of any sum by the city clerk-treasurer be an acquittance or discharge of the tax unless the amount paid is the full amount due. The return, and copy of quarterly report to the Washington State Gambling Commission, shall be filed in the office of the city clerk-treasurer after notation by that office upon the return of the amount actually received from the taxpayer.
(Prior code § 5.16.050)
A. 
If full payment of any tax or fee due under the ordinance codified in this chapter is not received by the city clerk-treasurer on or before the date due, there shall be added to the amount due a penalty fee as follows:
1. 
One to ten days late, five percent of tax due;
2. 
Eleven to twenty days late, ten percent tax due;
3. 
Twenty-one to thirty-one days late, fifteen percent of tax due;
4. 
Thirty-two to sixty days late, twenty percent of tax due;
but in no event shall the penalty amount be less than twenty-five dollars. In addition to this penalty, the city clerk-treasurer may charge the taxpayer interest of one percent of all taxes and fees dues for each thirty-day period, or portion thereof, that the amounts are past due.
B. 
Failure to make payment in full of all tax amounts, and penalties, within sixty days following the day the tax amount initially became due shall be both a civil and a criminal violation of this section.
(Prior code § 5.16.060)
A. 
In order that the city may identify those persona who are subject to taxation under the ordinance codified in this chapter, each person, association or organization shall file with the city clerk-treasurer a sworn declaration of intent to conduct an activity taxable under the ordinance codified in this chapter upon a form to be prescribed by city clerk-treasurer, together with a copy of the license issued therefor by the Washington State Gambling Commission. The filing shall be made not later than ten days prior to conducting or operating the taxable activity. No fee shall be charged for such filing, which is not for the purpose of regulation of this activity but for the purposes of administration of the taxing ordinance codified in this chapter only.
B. 
Failure to timely file shall not excuse any person, association or organization from any tax liability.
(Prior code § 5.16.070)
A. 
Each person, association, or organization engaging in an activity taxable under the ordinance codified in this chapter shall maintain records, respecting that activity which truly, completely and accurately disclose all information necessary to determine the taxpayer's tax liability under this chapter during each base tax period. Such records shall be kept and maintained for a period of not less than three years. In addition, all information and items required by the Washington State Internal Revenue Service respecting taxation shall be kept and maintained for the periods required by those agencies.
B. 
All books, records, and other items required to be kept and maintained under this section shall be subject to, and immediately made available for, inspection and audit at any time, with or without notice, at the place where such records are kept; upon demand by the city clerk-treasurer or her designees, for the purpose of enforcing the provisions of the taxing ordinance codified in this chapter.
C. 
Where a taxpayer does not keep all of the books, records or items required to be kept or maintained under this section in this jurisdiction so that the city clerk-treasurer may examine them conveniently, the taxpayer shall either:
1. 
Produce all of the required books, records or items within this jurisdiction for such inspection within seven days following a request of the local official that he do so; or
2. 
Bear the actual cost of inspection by the city clerk-treasurer or her designee, at the location at which such books, records or items are located, provided that a taxpayer choosing or bear these costs shall pay in advance to the city clerk-treasurer the estimated cost thereof, including but not limited to, round trip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due, or to be refunded, for expenses shall be determined following said examination of the records.
D. 
A taxpayer who fails, neglects or refuses to produce such books and records either within or without this jurisdiction, in addition to being subject to other civil and criminal penalties provided by the ordinance codified in this chapter, shall be subject to a jeopardy fee or tax assessment by the city clerk-treasurer.
E. 
This penalty fee or jeopardy assessment shall be deemed prima facie correct and shall be the amount of fee or tax owing the city clerk-treasurer by the taxpayer unless he can prove otherwise by competent evidence. The taxpayer shall be notified by mail by the city clerk-treasurer of the amount of tax so determined by jeopardy assessment, together with any penalty an/or interest, and the total of such amounts shall thereupon become immediately due and payable.
(Prior code § 5.16.080)
If, upon application by a taxpayer for a refund or for an audit of his records, or upon any examination of the returns or records of any taxpayer, it is determined by the city clerk-treasurer that within three years immediately preceding receipt by the city clerk-treasurer of the application by the taxpayer for a refund, or an audit, or in the absence of such an application, within the three years immediately preceding the commencement by the city clerk-treasurer of such examination:
A. 
A tax or other fee has been paid in excess of that properly due, the total excess paid over all amounts due to the city, within such period of three years, shall be credited to the taxpayer's account or shall be credited to the taxpayer at the taxpayer's option. No refund or credit shall be allowed with respect to the city clerk-treasurer more than three years before the date of such application or examination.
B. 
A tax or other fee has been paid which is less than that properly due, or no tax or other fee has been paid, the city clerk-treasurer shall mail a statement to the taxpayer showing the balance due, including the tax amount or penalty assessments and fees, and it shall be a separate, additional violation of the ordinance codified in this chapter, both civil and criminal, if the taxpayer fails to make payment in full within ten calendar days of such mailing.
(Prior code § 5.16.090)
If any taxpayer fails, neglects or refuses to make and file his return as and when required under the ordinance codified in this chapter, the city clerk-treasurer is authorized to determine the amount of tax payable, together with any penalty and/or interest assessed under the provisions of the ordinance codified in this chapter, and by mail to notify such taxpayer of the amount so determined, which amount shall thereupon become the tax and penalty and/or interest and shall become immediately due and payable.
(Prior code § 5.16.100)
The tax herein levied shall be additional to any license fee or tax imposed or ivied under any law or any other ordinance of the city except as herein otherwise expressly provided.
(Prior code § 5.16.110)
The city clerk-treasurer shall have the power, and it shall be the duty of the city clerk-treasurer, from time to time, to adopt, publish and enforce rules and regulations not inconsistent with the ordinance codified in this chapter or with superior law, for the purpose of carrying out the provisions hereof, and it shall be unlawful to violate or fail to comply with any such rule or regulation.
(Prior code § 5.16.120)
Any tax due and unpaid under the ordinance codified in this chapter and all penalties or fees shall constitute a debt to the city, a municipal corporation, and may be collected by court proceedings the same as any other debt in like amount which shall be in addition to all other existing remedies.
(Prior code § 5.16.130)
The right of recovery by the city from the taxpayer for any tax provided under this chapter shall be outlawed after the expiration of three calendar years from the date the tax became due. The right of recovery against the city because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three calendar years from the date such payment was made.
(Prior code § 5.16.140)