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raffles in the amountilof the gross receipts therefrom less the
amount of money paid as cash,.and paid for merchandise, actually
awarded as prized during the taxable period, multiplied by the
rate of ten percent (10 %).
(2) Punch boards 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 (5%,) of the gross receipts ob-
twined directly from the operation of the punchboards or pull
tabs themselves.
(3) Amusement games:
There shall be a tax imposed on amusement games in
the amount of the gross receipts therefrom, less the amount of
money paid in cash, and paid for merchandise, actually awarded
as prizes during the taxable period, multiplied by the rate of
two percent (2 %).
Section 3: BONA FIDE CHARITABLE OR NON - ?PROFIT ORGANIZATIONS
No tax shall be imposed under this ordinance on bingo, raffle:
or amusement games when such activities or any combination thereof
are conducted by any bgna fide chartable or non- profit organi.za
tion as defined in R.C.W. 90460020(3), :which organization has
not paid operating or',m'anagement' personnel, and has gross income
from bingo raffles or amusement : games, or any combinati-on thereof ,
not exceeding five thousand dollars per year, less the amount j
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paid for as prizes,
Section 4: TAX OLLECTED BY COUNTY TREASURER
The administration and collection of the,tax impose& by this
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Ordinance 'shall be IIy ,the Whatcom County., Treasurer pursuant to
the terms_of this Ordinance and such 'rules and regulations as may
be adopted by the Washington State Gambling 'Commissionl'. Remittanc
of the amount due shall be accompanied by'acompleted return form
prescribed and provided by the County Treasurer. The taxpayer
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Ordinance 2
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hall be required to swear and affirm that the information given in
2 the return is true, accurate, and complete.
3 In addition to the return form, a copy of the taxpayer's
4 quarterly report to the Washington State Gambling Commission re-
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5 quired by W.A.C. 230 -08 for the period in which the tax accrued,
6 shall accompany remittance of'the tax amount due.
7 Whatcom County may adopt from time to time such rules.and
8 regulations as may be reasonably necessary to enable the collection
9 of the tax imposed herein,
10 Section 5: PAYMENTS COMPUTED AND PAID QUARTERLY
11 Each of the various taxes imposed by this Ordinance shall be
12 computed on the basis of activity during each calendar quarter year
13 and shall be due and payable in quarterly installments and .remit -
14 tance therefor, together with return forms, shall be made to the
15 Whatcom County Treasurer, on or before the last day of the month
16 next succeeding the quarterly period in which the tax accrued; that
17 is, on January 31, April 30, July 31 and October 31 of each year;
18 PROVIDED, that the following exceptions to this payment schedule
19 shall be allowed, or required:
20 Whenever any person, association or organization taxable here-
21 under conducting or operating a taxable activity on a regular basis
22 discontinues operation of that taxable activity for a period of
23 more than four (4) consecutive weeks, or quits business, sells)
24 out, or otherwise disposes of its business, or terminates the busi-
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25 ness, any tax due hereunder' shall become due and payable,, and such
26 I
taxpayer shall, within ten days thereafter, make a return and pay
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27 the tax due.
28 Section 6: MET16D OF PAYMENT
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29 Taxes payable hereunder :shall be. remitted to the Whatcom County
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30 Treasurer, on or before the time required, by bank draft, certi=
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31 fied check, cashier's check, personal check, money order or cash.
32 If payment is made by 'Idraft!or check, the tax shall not be deemed
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paid until the draft or check is honored in the usual course of
business; nor shall the acceptance of any sum by the County Treasur r
Ilbe an acquittance or discharge of the tax unless the amount paid is
11the full amount due.
Section 7: FAILURE TO MAKE TIMELY PAYMENT OF TAX OR FEE
If fdll payment of any tax or fee due under this Ordinance is
not received by the Whatcom County Treasurer on or before the date
due, there shall be added to the amount due a penalty fee as follo
(a) 1 -10 days late - Five percent (5 %) of tax due;
(b)
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-20 days
late
- Ten percent (107c) of
tax
due;
(c)
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-30 days
late
- Fifteen percent (15 %)
of
tax due;
(d)
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-60 days
late
- Twenty percent (20 %)
of tax
due;
but in'
no
event
shall
the penalty amount be
less
than $5.00.
In
addition
to this
penalty,
the County
Treasurer may
charge
the
taxpayer
interest
of
eight
percent (8 %)
of all taxes
and
fees
due
for each thirty (30) day period, or portion thereof, that said
amounts are past due.
Failure to make payment in full of all tax amounts, and pen-
alties, within sixty (60) days following the day the tax amount
initially became due shall be a civil violation of this section.
Section 8: NOTICE OF, INTENTION TO ENGAGE IN ACTIVITY TO BE
FILED
In order that Whatcom County may identify those persons whom
are subject to taxation under this`Ordinance, each person, assocL.
iation or organization shall file with the County Treasurer ,a
s
sworn Declaration of Intent to conduct an activity taxable under
this Ordinance upon a form to be prescribed by the County Treasures
together with a copy of the license issued therefor by the Washing-
ton State Gambling Commission. The filing,shall be made not layer
than fifteen (15) days prior to conducting or operating the tax-
able activity. No fee shall be charged for such filing, which is
not for the purpose of regulation bf this activity, but for the
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Ordinance
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purposes of administration of this taxing Ordinance only.
Section 9: RECORDS REQUIRED
Each person, association or organization engaging in an acti-
vity taxable under this Ordinance shall maintain records respecting
that activity which truly, completely and accurately disclose all
information necessary to determine the taxpayer's tax liability
hereunder
during each
base
tax
period.
Such
records
shall be
kept
and maintained
for
a period
of
not
less
than
three (3)
years.
In
addition, all information and items required by the Washington
State Gambling Commission under W.A.C. 230 -08, and the United
States Internal Revenue Service respecting taxation, shall be kept
and maintained for the periods required by those agencies.
All books, records and other items required to be kept and
maintained under this section shall be subjectto, and immediately
made available for, inspection and audit at any time, with or with
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out notice, at the place where such records are kept; upon demand
by the County Treasurer or his designees, for the purpose of enfo
the provisions of this taxing Ordinance.
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 County Treasurer or authorized Officer
may examine them
conveniently,
the
taxpayer
shall either:
(a) Produce
all of the
required
books,
records.or
items
within this jurisdiction for such inspection within ten (10) days
following a request of the local official that he do so; or,
(b) Bear the actual cost of inspection by the County Trea-
surer or his desingee, at the location at which such books, record
or items are located,; provided that a taxpayer choosing to bear
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these costs shall pay in advance to`said officer 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 deter-
Ordinance - 5 .
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Any tax due and unpaid under this Ordinance and all penalties
or fees shall constitute a debt to Whatcom County, 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.
Section 12: TAX REVENUE TO BE USED FOR LAW ENFORCEMENT
The revenue collected pursuant to this Ordinance shall be
used primarily for the purpose of enforcement of R.C.W. 9.46 by
the Whatcom County Sheriff as provided in R.C.W. 9.46.113.
Section 13: REPEALING CONFLICTING ORDINANCES & RESOLUTIONS
All prior Ordinan e and'Resolutions in conflict herewith.are
hereby repealed.
Section 14: SEVER BILITY F
I any provision pr section of this Ordinance shall be held
void or unconstitutional,, all-other parts,.provisions' and sections
of this Ordinance now expressly so held to be void or unconstitu.
tional shall continue in.full force and effect.
Section 15: EFFECTIVE DATE
This Ordinance shall take effect and be in force'January 1,
1981
AL
mined following
said examination
of
the records.
Section 10:
TAX ADDITIONAL
TO
OTHERS
The tax herein
levied shall
be
additional to any license fee
or tax imposed
or levied under any
law or any other Ordinance of
Whatcom County,
except as herein
otherwise
expressly provided.
Section 11:
TAXES, PENATLTIES
AND FEES CONSTITUTE DEBT TO
MUNICPALITY
Any tax due and unpaid under this Ordinance and all penalties
or fees shall constitute a debt to Whatcom County, 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.
Section 12: TAX REVENUE TO BE USED FOR LAW ENFORCEMENT
The revenue collected pursuant to this Ordinance shall be
used primarily for the purpose of enforcement of R.C.W. 9.46 by
the Whatcom County Sheriff as provided in R.C.W. 9.46.113.
Section 13: REPEALING CONFLICTING ORDINANCES & RESOLUTIONS
All prior Ordinan e and'Resolutions in conflict herewith.are
hereby repealed.
Section 14: SEVER BILITY F
I any provision pr section of this Ordinance shall be held
void or unconstitutional,, all-other parts,.provisions' and sections
of this Ordinance now expressly so held to be void or unconstitu.
tional shall continue in.full force and effect.
Section 15: EFFECTIVE DATE
This Ordinance shall take effect and be in force'January 1,
1981
AL
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ATTEST: Joan Ogden
Auditor & Ex- officio
Clerk of the Council
Lay
W
Deputy
APPROVED AS TO FORM:
Bruce L. Disend, Civil
Deputy Prosecuting Attorney
WHATCOM COUNTY COUNCIL..,
WHATCOM COUNTY, WASHINGTON
1 7N _
SHIRLEY VAN ZAN` a N
Chairperson
(� APPROVED ( ) VETOED
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Published October 31 and November 20, 1980
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