HomeMy WebLinkAboutord1999-088HIM TCOM COUNTY COUNCIL AGENDA BILL
NO. 139-4/59
CLEARANCES
it
Date
Date Received in Council Office
Agenda Date
Assigned to:
originator:
'1
R E C E � V E
N 0 V 1.6 1999
WHATCOM COUNTif
COUNCIL
ll/23/99
�IV99
Intro
ivision Head:
Dept Head
Prosecutor
p�
`
Purchasing/Budget:
d
Executive.-
SUBJECT. • Ordinance Amending Whatcom County Code 3.40, Tax on Bingo, Raffles, Punchboards and Pull
Tabs
i
ATTACHMENTS: Ordinance
SEPA review required? ( ) Yes ( ) NO
SEPA review completed? ( ) Yes ( ) NO
Should Clerk schedule a hearing ? ( x ) Yes ( ) NO
Requested Date:
SUMMARYSTATEMENT:
' t the County Council meeting on April 20 > 1999 > the Council
_dopted a motion to modify the rate to 5% of net receipts to be
levied against all businesses involved with punchboards and pull
tabs. This is the ordinance making that change effective January 11
2000
Distribution Request
Indicate those who should receive a copy after Council action.
List specific names to the right.
ADS Facilities management
ADS Finance
ADS Human Resources
ADS Info Services
Assessor
Auditor
Cooperative Extension
District Court
Executive
Health
Hearing Examiner
Jail
COUNCIL ACTION TAKEN:
1999-459 11/23/99: Introduced
12/7/99: Substitute ordinance adopted 5 -2, Brenner, Hoag
.opposed, Ord. #99 -088
,tares county contract #:
Juvenile-
Parks
Planning
Prosecutor
Public Works
Sheriff
Superior Court
Treasurer
Other
Related File Numbers:
Ordinance or Resolutio Number
(this item): ORD. qq -g
I: &ft1xc0reaVgambling !ax ab
SPONSORED BY: Consent
PROPOSED BY: Executive Kr .m n
INTRODUCTION DATE: 11/23/99
substitute
ORDINANCE NO. 99 -088
ORDINANCE AMENDING WHATCOM COUNTY CODE 3.40
TAX ON BINGO, RAFFLES, PUNCHBOARDS AND PULL TABS
WHEREAS, members of the for - profit business community who operate punchboards and
pull tabs requested consideration for changing the means of computing the tax levied on their
operations to be based on net receipts rather than gross receipts at a County Council meeting on
April 20, 1999; and
WHEREAS, there have been many setbacks to these operations due to the changes in the
Canadian dollar valuation, the fact that fewer Canadians are crossing the border to frequent these
establishments, and due to the increase in the number of Canadian gambling establishments; and
WHEREAS, the funds from these taxes go to offset the related costs of law enforcement
and emergency services, and
WHEREAS, the County Council at the meeting on April 20, 1999 adopted a motion to
modify the rate to 5 % of the net receipts for punchboards and pull tabs to be effective January 1,
2000,
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that Whatcom
County. Code 3.40.20, Section B, shall be amended to read:
"B. Punchboard and Pull Tabs, Chances on Which Shall Only Be Sold to Adults. There
shall be a tax imposed on any punchboards or pull tabs in the amount of five percent of the net
receipts obtained directly from the operation of the punchboards or pull tabs themselves;provided,
and subject to the provisions of Section 3.40.030, punchboards and pull tabs offered by bona fide
charitable or nonprofit organizations shall be taxed in the amount of two percent of the net
receipts obtained directly from the operation of the punchboards or pull tabs themselves."
BE IT FURTHER RESOLVED that this amendment shall take effect on January 1, 2000.
Page 1
ADOPTED this 7 day of December 1999.
WHATCOM COUNTY COUNCIL
ATTEST: WHATCOM COUNTY, WASHINGTON
Dana rown- Davis, Clerk of the Council
APPROVED AS TO FORM:
Civil Deputy Pr e for
IAdddicAtreaAordinance gambling tax
Page 2
Marlene Dawson, Council Chair
() Denied
Kremen, County Executive