[1]
Cross-references: Chapter 9.46 RCW: 1973 Gambling act. RCW 9.46.110: County powers of taxation.
The Board of Commissioners of Cowlitz County finds that the taxing of gambling activities as authorized in RCW 9.46.110, as amended, is in the interest of the public welfare of the citizens of Cowlitz County.
(Ord. 3739, preamble, 9-19-1974)
A. 
There is hereby levied a tax upon the gross receipts, less the amount paid for or as prizes, of bingo games, raffles and amusement games pursuant to RCW 9.46.110, as amended.
B. 
The rate of tax imposed by subsection A of this section shall be five percent of the gross receipts, less the amount paid for or as prizes, of bingo games and raffles, and two percent of the gross receipts, less the amount paid for or as prizes, of amusement games, subject to such exemptions or limitations as may be provided in RCW 9.46.110, as now enacted or hereafter amended.
(Ord. 3739 § 4, 9-19-1974; Ord. 99-089 § 2, 5-24-1999; Ord. 10-092 § 1, 9-7-2010)
A. 
There is hereby levied a tax upon the gross receipts of any punch boards or pull-tabs, which shall be imposed upon and collected from those persons, associations, or organizations, maintaining or displaying said punch boards or pull-tab devices.
B. 
The rate of tax imposed by subsection A of this section shall be five percent of the gross receipts of said punch boards or pull-tabs devices for commercial stimulant operators, and shall be 10 percent of the gross receipts less the amount awarded as cash or merchandise prizes for bona fide charitable or nonprofit organizations.
(Ord. 3739 § 5, 9-19-1974; Ord. 99-089 § 3, 5-24-1999)
There is levied a tax upon the gross receipts of all social card games, which tax is imposed upon and shall be collected from any person, association, or organization operating any social card game. The rate of tax shall be 20 percent of the gross receipts from any social card game.
(Ord. 85-066 § 4, 4-8-1985; Ord. 99-089 § 1, 5-24-1999)
A. 
The administration and collection of the tax imposed by this chapter shall be by the Cowlitz County Treasurer and pursuant to the rules and regulations promulgated by the Washington State Gambling Commission and this chapter.
B. 
The Treasurer shall have the authority and it shall be his duty to adopt, publish and enforce rules and regulations for the administration of this chapter which shall not be inconsistent with this chapter or law. The Treasurer shall have the further authority and duty to prescribe and issue appropriate forms for determination and declaration of the amount of tax to be paid under this chapter.
(Ord. 3739 § 6, 9-19-1974)
The tax imposed by this chapter shall be due and payable in quarterly installments for the time periods January through March, April through June, July through September and October through December, and remittances therefor shall be made on or before the fifteenth day of the month next succeeding the quarter in which the tax accrued. The remittance shall be made by way of cash, certified check, cashier's check or money order, and shall be accompanied by a return on a form provided and prescribed by the Treasurer. The taxpayer shall swear or affirm that the information given in the tax return is full and true and that the taxpayer knows the same to be so. The effective date of the ordinance codified in this section shall be September 30, 1982.
(Ord. 3739 § 7, 9-19-1974; Ord. 82-270, 9-27-1982)
A. 
Any bona fide charitable or nonprofit organization, person, association or organization liable for the payment of any tax imposed by this chapter shall keep and maintain for a period of five years such books and records as will accurately reflect the gross revenue received from any bingo, raffle, or amusement game, and the amounts paid out for or as prizes, or the amount of gross receipts of all punch boards or pull-tabs, whichever activity is taxable pursuant to this chapter.
B. 
All books and records required to be kept or maintained under this chapter shall be subject to inspection and audit at any reasonable time, with or without notice, upon demand by the Cowlitz County Treasurer, the Cowlitz County Prosecuting Attorney, the Cowlitz County Sheriff, or their designees, for the purpose of determining compliance or noncompliance with the provisions of this chapter and any rules and regulations adopted pursuant thereto.
(Ord. 3739 § 9, 9-19-1974)
If any taxpayer fails to make his return, or if the County Treasurer is dissatisifed as to the correctness of the statements made in the return of any taxpayer, the Treasurer or his authorized agent may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of tax as to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer or his agent, touching the matters inquired into, or said officer or his authorized agent may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify under oath administered by said officer or his agent in regard to the matters inquired into, and may by subpoena require him or any person to bring with him such books, records, or papers as may be necessary.
(Ord. 3739 § 10, 9-19-1974)
The County Treasurer for good cause shown may extend the time for making and filing any return as required under this chapter, and may grant such reasonable additional time within which to file such return as he may deem proper; provided, that any extension in excess of 30 days shall be conditioned upon the payment of interest of one percent for each 30 days or portion thereof on the amount of tax from the day upon which said tax becomes due.
(Ord. 3739 § 11, 9-19-1974; Ord. 82-235, 8-23-1982)
If the County Treasurer, upon investigation or upon checking returns, finds that the tax paid on any return is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant drawn on the General Fund. If the County Treasurer finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within 10 days pay the amount shown thereon.
(Ord. 3739 § 12, 9-19-1974)
If any taxpayer fails, neglects, or refuses to make his return as and when required herein, the County Treasurer is authorized to determine the amount of the tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so determined shall thereupon become the tax due and be immediately payable.
(Ord. 3739 § 13, 9-19-1974)
Any taxpayer aggrieved by the amount of tax found by the County Treasurer to be required under the provisions of this chapter may appeal to the Board of County Commissioners from such finding by filing a written notice of appeal with the County Treasurer within five days from the time such taxpayer was given notice of the amount due. The Board of County Commissioners shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall not be less than 10 days after the filing of the notice of appeal, and it shall cause a notice of the time and place thereof to be mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The Board of County Commissioners shall thereupon ascertain the correct amount of the tax by resolution and the County Treasurer shall immediately notify the appellant thereof by mail, which amount, together with costs of the appeal if the appellant is unsuccessful, must be paid within 10 days after such notice is given.
The chairman of the Board of County Commissioners may by subpoena require the attendance at any hearing of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the chairman of the Board of County Commissioners as to any matter required of him pertinent to the appeal; and it shall be unlawful for him to fail or refuse to do so.
(Ord. 3739 § 14, 9-19-1974)
It shall be unlawful for any person liable for the tax imposed by this chapter to fail or refuse to make the returns as and when required or to pay the tax when due, or for any person to make any false or fraudulent return, or any false statement or representation in, or in connection with, any such return, or to aid or abet another in any attempt to evade payment of the tax or any part thereof, or for any person to fail to appear and/or testify in response to a subpoena issued pursuant to this chapter, or to testify falsely upon any investigation as to the correctness of a return or upon the hearing of any appeal, or in any manner to hinder or delay the county or any of its officers in carrying out the provisions of this chapter.
(Ord. 3739 § 15, 9-19-1974)
Any tax due and unpaid under this chapter and all penalties thereon shall constitute a debt to the County of Cowlitz, a municipal corporation, and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy shall be in addition to all other existing remedies. The right of recovery by the County of Cowlitz from the taxpayer for any tax provided hereunder shall be outlawed after the expiration of three years, and the right of recovery against the County of Cowlitz because of overpayment of tax by any taxpayer shall be outlawed after the expiration of three years after which time the taxpayer shall have no right of recovery against the County of Cowlitz.
(Ord. 3739 § 16, 9-19-1974)
Any person violating or failing to comply with any of the provisions of this chapter or any lawful rule or regulation adopted by the County Treasurer pursuant thereto, upon conviction thereof shall be punished by a fine of not more than $250.00, or by imprisonment in the County Jail for not more than 30 days or by both such fine and imprisonment.
(Ord. 3739 § 17, 9-19-1974; Ord. 5229, 5-12-1977)
If any section, paragraph, sentence, clause or phrase of this chapter or its application to any person or circumstance be declared unconstitutional or otherwise invalid for any reason, such decision shall not affect the validity of the remaining portions of this chapter or its application to other persons or circumstances.
(Ord. 3739 § 19, 9-19-1974)